(1) Save as otherwise provided in this Chapter, every person who owns, or is in possession, custody or control of, any article or ornament at the commencement of this Ordinance, or acquires the ownership, possession, custody or control of any article or ornament 366 THE GAZETTE OF INDIA EXTRAORDINARY [PART II thereafter, shall make, within thirty days from such commencement or from such acquisition, as the case may be, or within such further period as the Administrator may, on sufficient cause being shown, allow, a declaration in the prescribed form as to the quantity, description and other prescribed particulars of any article, or ornament, or both, owned, possessed, held or controlled by him:
Provided that no such declaration shall be required to be made where a person who, having owned, possessed, held or controlled any article or ornament before the commencement of this Ordinance, has already made a declaration in relation to that article, or ornament, or both:
Provided further that nothing in this sub-section shall be construed as enabling any declaration to be made in respect of any gold for which the period prescribed or allowed under the law in force immediately before the commencement of this Ordinance had expired before such commencement.
(2) For the removal of doubts, it is hereby declared that the declaration referred to in this section shall be made, in relation to any article, or ornament, or both,—
(a) owned by a minor or a lunatic, by the guardian or manager of such minor or lunatic, as the case may be;
(b) owned by an idol or a deity, by the manager of such idol or deity, whether known as shebait or manager or by any other name;
(c) owned, possessed, held or controlled by a person whose properties are under the management of any administrator or receiver, by such administrator or receiver;
(d) owned, possessed, held or controlled by a person whose properties are under the management of a Court of Wards, by the manager of such Court;
(e) vested in an executor or an administrator of a will or other testamentary disposition, by such executor or administrator;
(f) owned, possessed, held or controlled by the members of a firm, by any partner of such firm;
(g) owned, possessed, held or controlled by a Hindu undivided family, by the head or karta of such family;
(h) which is the subject matter of any public or private trust, by the trustee of such trust;
(i) owned, possessed, held or controlled by a company, whether incorporated in or outside India, by any person in charge of the management of the affairs of such company;
SEC. 1] THE GAZETTE OF INDIA EXTRAOHDINARY 367
(j) belonging to a temple, church, mosque, gurdwara or any other religious institution, by the person in charge of the management of such temple, church, mosque, gurdwara or other religious institution;
(k) which is wakf property, by the mutawalli of such wakf;
(1) owned, possessed, held or controlled by any society, club or other association, by the secretary or manager of such society, club or other association;
(m) owned, possessed, held or controlled by any other person, by such person as may be prescribed.
(3) If any person who did not own, possess, hold or control, before the commencement of this Ordinance, any quantity of gold in excess of the quantities specified in sub-section (5), acquires, after such commencement, the ownership (whether by succession, intestate or testamentary or otherwise), possession, custody or control of any gold and if as a result of such acquisition the total quantity of gold owned, possessed, held or controlled by such person exceeds the quantities specified in sub-section (5), such person shall, within thirty days from the date of such acquisition or within such further period as the Administrator may, on sufficient cause being shown, allow, make a declaration in the prescribed form stating the total quantity, description and other prescribed particulars of—
(a) the gold owned, possessed, held or controlled by him immediately after such acquisition, and
(b) the person from whom the ownership, possession, custody or control of such gold was acquired.
(4) If any person who has made a declaration, whether under sub-section (1) or under sub-section (3) or under Part XIIA of the Defence of India Rules, 1962, as to gold owned, possessed, held or controlled by him, acquires (whether by succession, intestate or testamentary or otherwise), or parts with, after such declaration, the ownership, possession, custody or control of any quantity of gold, he shall, as often as he acquires or parts with the ownership, possession, custody or control of any quantity of gold, make, within thirty days from the date of such acquisition or parting with, or within such further period as the Administrator may, on sufficient cause being shown, allow, a further declaration in the prescribed form stating the quantity, description and other prescribed particulars of the gold in relation to which such ownership, possession, custody or control has been acquired or parted with by hint and giving the prescribed particulars of the person from whom the ownership, possession, custody or control of such gold was 368 THE GAZETTE OF INDIA EXTRAORDINARY [PART II acquired or m whose favour the ownership, possession, custody or control of such gold was parted with, as the case may be.
(5) No declaration referred to in sub-section (1) or sub-section
(3) shall be required to be made,—
(a) in relation to articles, unless the total weight of articles owned, possessed, held or controlled by,—
(i) a minor, who is not a member of a family, exceeds twenty grammes;
(ii) an individual (other than a minor), who is not a member of a family, exceeds fifty grammes;
(Hi) a family, exceeds fifty grammes;
(iv) any person referred to in clauses (b) to (/) and (h) to (m) of sub-section (2), exceeds fifty grammes;
(b) in relation to ornaments, or both articles and ornaments, where both articles and ornaments are owned, possessed, held or controlled, unless the total weight of such ornaments or both articles and ornaments, as the case may be, owned, possessed, held or controlled by—
(i) a minor, who is not a member of a family, exceeds eight hundred grammes,
(ii) an individual (other than a minor) who is not a member of a family, exceeds two thousand grammes,
(tii) a family, exceeds four -thousand grammes:
Provided that where the composition of a family is such that if the quantities specified in sub-clauses (i) and (ii) are taken Into account in relation to any ornament, or both article and ornament owned, possessed, held or controlled by each individual member of such family, the aggregate of such quantities would be less than four thousand grammes but more than the aggregate of the quantities specified in those sub-clauses, then, such family shall be required to make a declaration under sub-section
(1) or sub-section (3), as the case may be, notwithstanding that the aggregate of the ornaments, or both articles and ornaments, owned, possessed, held or controlled by the members of such family does not exceed four thousand grammes.
(c) in relation to any ornaments, or both articles and ornaments, owned, possessed, held or controlled by any person referred to in clauses (b) to (f) and (h) to (m) of sub-section
(2), unless the total weight of such ornaments, or both articles anti ornaments exceeds two thousand grammes.
SEC. 1] THE GAZETTE OF INDIA EXTKAdRixmAR^ ^ 9
(6) For the purposes of this section, "family" shall be deemed to consist of—
(i) the husband, wife and one or more minor children, or
(ii) any two or more of them, but shall not be deemed to include any other person.
(7) Every licensed dealer or refiner shall make a declaration or further declaration, as the case may be, in accordance with the provisions of this section in relation to any gold owned, possessed, held or controlled by him in any capacity other than the capacity of a licensed dealer or refiner and the provisions of sub-section (5) shall not apply to such gold.
Explanation.—Where the licensed dealer or refiner is a company or other body corporate or a firm, the declaration in respect of gold owned, possessed, held or controlled by it in any capacity, other than the capacity of a licensed dealer or refiner, shall also be made by a director of such company or body corporate or, as the case may be, by a partner of such firm.
(8) Every declaration made under this section shall be made in triplicate, of which one copy shall be authenticated and signed by the Gold Control Officer and thereafter shall be returned to the person making the declaration and the copy so returned shall be retained by such person as evidence of the declaration made by him under this section.
(9) Every declaration made under this section shall be kept by the Gold Control Officer in safe custody and the particulars thereof shall be entered in a register to be maintained for this purpose.
(10) A person who has made a declaration shall, as often as he acquires or parts with, after such declaration the ownership, possession, custody or control of any quantity of gold, endorse such acquisition, or parting with, of gold, in such manner as may be prescribed, on the copy of the declaration retained by him, and shall also produce such copy, within seven days from the date of such endorsement, before the Gold Control Officer, who shall make necessary changes in the register referred to in sub-section (9) and also in the copy of the declaration kept in his safe custody.
(11) No person shall own or have in his possession, custody or control any quantity of gold which is required to be included in a declaration unless such gold has been included in a declaration or further declaration, as the case may be:
$7o THE GAZETTE OF INDIA EXTRAORDINARY [PART II
Provided that nothing in this sub-section shall apply until the expiry of the period within which a person is entitled to make a declaration or further declaration.
(12) A person upon whom a penalty has been imposed or whose gold has been confiscated under the provisions of Chapter XIII for failure to make a declaration shall, if so directed by the authority adjuding the penalty or confiscation, make a declaration within such time as may be specified in the direction.
CHAPTER VI REFINERS