K.JAYACHANDRA REDDY, S.R.PANDIAN
C. D. George – Appellant
Versus
Asstt. Commissioner Of Central Excise, Trichur – Respondent
Judgment
REDDY, J.:- The Gold (Control) Act was enacted in the year 1968 with the object of control of the production, supply, use and possession of and business in gold ornaments and articles of gold in the interest of economic and financial interests of the community. S. 27 of the Act lays down that no person shall commence, or carry on, business as a dealer unless he holds a valid licence issued under the provisions of the Act and the said licence should be in the prescribed form. S. 27(7)(b) lays down that a licensed dealer shall not carry on the business as such dealer in any premises other than the premises specified in, his licence. S. 4(h) defines dealer as one who carries on the business of making, preparing, polishing, buying, selling, supplying, processing or converting gold, whether for cash or for deferred payment or for commission, remuneration or other consideration.
2. The appellant before us was one such licensed dealer having a shop in a building, which is four-storeyed, bearing Municipal No. 25 /A/ 1479 on the Municipal Road, Trichur (Kerala). The showroom where the actual day-to-day business is conducted is in the ground floor. On 23-9-81 Superintendent of Centra
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