TaxTMI 
TaxTMI 
1982 (9) TMI 233
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....ounsel for Central Government, for the Respondents. ORDER The petitioner is a licensed dealer in Gold. He deals in Gold Jewellery with his shop situated and licensed at Nellore. The petitioner does business in Gold Jewellery not only from his licensed premises at Nellore, but also from outside. 2. On 2-8-1982, he made out voucher No. 27 in respect of 495 pieces of Gold Jewellery weighing 1....
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....spondent to the effect that the above gold jewellery was seized for the contravention of Section 55 of the Gold (Control) Act, 1968. 3. The present Writ Petition has been filed by the petitioner for the issue of a Writ of Mandamus declaring that the seizure of gold jewellery by the third respondent on 7-8-1982 was illegal and for the return of the same. 4. The third respondent in his c....
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....owed the receipt of the above-mentioned 495 pieces of gold weighing 1891.300 grams under voucher No. 27, dated 2-8-1982, was shown in G.S. 12 Account, the balance column in G.S. 12 account was kept blank and the failure to strike the balance column in G.S. 12 account amounted to a contravention of the Gold Control Act and its provisions. This is the justification which the third respondent has giv....
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....any Gold Control Officer to seize gold if he has reason to believe that in respect of gold any provisions of the Act has been, or is being or is attempted to be contravened. The question therefore that arises for consideration in this case is whether the third respondent has reasonable cause to believe that in respect of Gold seized by him the petitioner has been or is being or is attempting to co....