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1964 Supreme(Guj) 30

M.U.SHAH, J.M.SHELAT
BAPALAL KHUSALDAS GOSALIA – Appellant
Versus
R. PRASAD,collector OF CENTRAL EXCISE,baroda – Respondent


Advocates Appeared: B.R.SOMPURA, J.M.THAKAR, N.K.PATEL

M. U. SHAH, J. M. SHELAT, J.

( 1 ) THIS is a petition for the writs of certiorari prohibition and mandamus for quashing the order passed by the first respondent dated October 29 1959 for prohibiting the respondents from enforcing implementing or executing the said order and for directing the first respondent to withdraw and/or cancel the aforesaid order. The impugned order came to be passed in the following circumstances:-

( 2 ) AT all material times the petitioner owned a house called Manju Villasituated at Jorawarnagar. In 1958 and 1959 the petitioner was ordinarily residing at Marmagoa where he was carrying on the business of mining. It was the case of the petitioner that in or about 1946 he purchased two ingots of gold in Bombay from the open market at the rates then prevailing. In or about August 1958 he came to Jorawarnagar where he stayed in his aforesaid bungalow for about twenty to twenty five days and returned thereafter to Marmagoa some time in September 1958 On December 4 1958 the customs authorities visited the said bungalow for making a search thereof pursuant to a search warrant obtained by them under section 172 of the Sea Customs Act VIII of 1878. As the petitioner w










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