TaxTMI 
TaxTMI 
2019 (1) TMI 829
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppeal, an order dated 3-1-1970 was passed by the Collector of Central Excise in which, it was ordered as follows :- "17. In view of the above-mentioned facts, the party charged is entitled to the benefit of the amnesty granted by the Government. Even though he had initially failed to declare the gold, time was available to him up to 31-5-1966 to invest the gold into gold bonds and his intentions would have materialised but for the fact that seizure of gold prevented him from tendering the Gold to the Bank, as it was not in his possession at that time. 18. While intention to invest the gold in gold bonds is conceded failure to declare was, no doubt, there. He was required by law to declare his gold to the Government. Since ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urt directed stay of all further proceedings in pursuance of the impugned proceedings dated 1-6-1971 pending final disposal of this appeal. The Court allowed C.M.Ps. 3056 and 3058 of 1973". 3. While the stay order of this Court continued, the Gold Control Act itself was repealed. This was effected by two sections, namely : (1) Short title. - This Act may be called the Gold (Control) Repeal Act, 1990. (2) Repeal of Act 45 of 1968. - The Gold (Control) Act, 1968 is hereby repealed. The statement of objects and reasons for this Act is as follows : "Gold control which regulated the domestic trade and movement of gold within the country was introduced on 9th January, 1963 as part of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Gold Control Act itself has been repealed without a saving clause, Section 6 of the General Clauses Act would not apply for the reason that the objects and reasons show that the Act was sought to be repealed without any saving clause. He relied strongly upon the objects and reasons using the expression "regressive" and the fact that it has given rise to considerable dissatisfaction in the minds of the public as it has caused hardship and harassment to artisans and small self-employed goldsmiths. Therefore, according to him, the statement of objects and reasons clearly evinces a contrary intention as a result of which, nothing will survive the repeal of this Act. This being so, a show cause notice which has been upheld by the Delhi High Cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oticed that, in a parallel instance of simpliciter repeal, Parliament realized the grave injustice and injury that had been caused to heirs of LRs of victims of accidents if their petitions were rejected only on the ground of limitation. This being the case, this Court found that a different intention had been expressed and, therefore, Section 6A of the General Clauses Act would not in that situation apply. 9. We find a similar situation in the present case. In point of fact, on going through the impugned judgment, it is clear that every time an amendment was made to the Defence of India Rules and/or repeal of the said rules had taken place, there was always an inbuilt savings clause. In fact, Section 116 of the Gold (Control) Ordinan....