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1975 Supreme(All) 205

R.B.MISRA
Kashinath Seth – Appellant
Versus
The Collector, Central Excise, Allahabad – Respondent


Advocates:
Dhar, for Petitioners:Standing Counsel, for Respondents.

ORDER:- These are two petitions under Article 226 of the Constitution challenging the constitutionality of Section 71 read with Sections 73, 74, and 75 of the Gold (Control) Act, 1968, being violative of Article 19 of the Constitution of India. As the two petitions involve common q uestions of facts and law, they are being disposed of by one common judgment.

2. In Writ Petition No. 6429 of 1971, petitioner no. 1 is a Partnership firm. It carries on the business in gold, ornaments and articles of gold under the name and style of M/s. L. Kashi Nath Seth, at Lucknow. The petitioner firm is a licensed dealer under the Gold (Control) Act, 1968. It is authorised to acquire ownership, possession, custody and control of gold, ornaments and articles of gold in accordance with the provisions of the Gold (Control) Act.

3. On 27th April, 1971, at about 11.00 A. M., the Superintendent of the Central Excise Department, Lucknow, and other officials along with other persons of the staff raided the business premises of the petitioner and conducted a search. During the course of search, the officials of the Excise Department found ornaments kept on the ground floor for sale for which there was no lice









































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