There are two writ petitions. The first petitioner in W.P. No. 5146 of 1979 is the daughter of one Md. Yusuff Maracair and the petitioner in W.P. No. 863 of 1980 is the son of the very same Md. Yusuff Maracair. According to them, on 4-2-1959 the petitioner in W.P. No. 863 of 1980 was gifted with thirty bars of gold and the petitioner in W.P. No. 5146 of 1979 was gifted with ten bars of gold by their father and this is evidenced by a document of even date. Md. Yusuff Maracair died on 2-6-1965. On 17-8-1974 there was a raid by the Central Excise Officers attached to Thiruvarur Range, of the residential premises of both the petitioners and the bars of gold were seized and proceedings under the Gold (Control) Act, 45 of 1968, hereinafter referred to as the Act, were initiated. There were issuances of show cause notices and replies. The first authority, namely, the third respondent passed orders on 26-7-1975, holding that the possession of the bars of gold would come within the mischief of Section 8(1) of the Act and ordered confiscation of the bars of gold under Section 71(1) of the Act. The third respondent exonerated the petitioners from the ambit of Section 16(11) of the