( 1 ) 20 bars of gold each weighing 10 tolas (200 tolas) rearing foreign mark Johnson Mathew London 999. 0-10 tolas were found from the possession of respondent Manharlal Ambalal Soni. In connection with this find the respondent was prosecuted for an offence under sec. 135 of the Customs Act 1962 (hereinafter referred to as the Customs Act) as also for an offence 9 under sec. 85 of the Gold (Control) Act 1968 (hereinafter referred to as the Gold Control Act ). The learned Chief Metropolitan Magistrate Ahmedabad by his judgment and order dated December 16 1974 came to the conclusion that the respondent was guilty of both the offences and convicted the respondent under sec. 135 of the Customs Act and under sec. 85 of the Gold Control Act. For the offence under the Customs Act the learned Chief Metropolitan Magistrate did not impose any substantive sentence of imprisonment but imposed a sentence of fine of Rs. 1 0 (i. d. S. I. for two months ). In regard to the offence under the Gold Control Act the learned Chief Metropolitan Magistrate imposed a substantive sentence of R. I. for 15 days and a fine of Rs. 500. 00 (i. d. R. I. for 15 days ). The State of Gujarat felt a