(1) Any Gold Control Officer authorised by the Administrator in this behalf may, if he has reasons to believe that any person has contravened, or is contravening, or is about to contravene any provision of this Ordinance, arrest such person and shall as soon as possible inform him of the grounds for such arrest and shall take such arrested person to the nearest magistrate within a period of twenty-four hours of such arrest excluding the time necessary for the journey from the place of arrest to the court of the magistrate and no such person shall be detained in custody beyond the said period without the authority of a magistrate.
(2) Any officer who has arrested! any person under this section shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provisions as the officer-in-charge of a police station has, and is subject to, under the Code of Criminal Procedure, 1898. 5oll»98.
Provisions of sections 102 and 103 of the Code of Criminal Procedure to apply to search and seizure.
Power to record statements.
70. The provisions of sections 102 and 103 of the Code of Criminal Procedure, 1898, relating to search and seizure shall, so far as they are applicable, apply in relation to every search made under this Ordinance and to every seizure made in the course of such search.
5 of l ies .
71. Where at the time oJ; arrest or seizure under this Ordinance, or the detection of any contravention of any provision of this Ordinance or any rule or order made thereunder, any person makes a statement to the officer making such arfest, seizure or detection that officer shall record in writing the statement of such person in as nearly as possible the language in which such statement is made and shall on demand by such person furnish him with a copy of the statement.
CHAPTER XIII CONFISCATION AND PENALTIES
72. (J) Any gold in respect of which any provision of this Ordinance or any rule or order made thereunder has been, or is being, or is about to be, contravened, shall be liable to confiscation.
(2) Any package, covering or receptacle (including its other contents) in which any gold liable to confiscation under sub-section
(1) is found shall also be liable to confiscation.
Confls, cation of gold.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3g3
(3) Where any gold liable to confiscation under sub-section (1) is mixed with other goods in such manner that such gold cannot be separated from those other goods, the whole of such goods shall be liable to confiscation.
(4) Whenever any confiscation is authorised by this Ordinance, the officer adjudging it may, subject to such conditions as may be specified in the order adjudging the confiscation, give to the owner thereof an option to pay in lieu of confiscation such fine as the said officer thinks fit.
Confiscation of conveyances.
73. Any conveyance or animal which has been, or is being, or is about to be, used for the transport of gold in relation to which any provision of this Ordinance or any rule or order made thereunder has been, or is being, or is about to be, contravened, shall be liable to confiscation unless the owner of the conveyance or animal proves that it was so used or about to be used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal and that each of them had taken all reasonable precautions against such use:
Provided that where any such conveyance or animal is used for the transport of goods or passengers for hire, the owner of the conveyance or animal shall be given an option to pay in lieu of confiscation of the conveyance or animal, a fine not exceeding three times the value of the gold in relation to which the provision of this Ordinance or any rule or order made thereunder has been, or is being, or is about to be, contravened.
Confiscation of gold notwithstanding any change in Its form.
74. Any gold in relation to which any provision of this Ordinance or any rule or order made thereunder has been contravened shall be liable to confiscation notwithstanding any change in its form.
Liability to penalty.
75. Any person who, in relation to any gold does or omits to do any act which act or omission would render such gold liable to confiscation under this Ordinance, or abets the doing or omission of such an act, or is in charge of the conveyance or animal which is liable to confiscation under this Ordinance, shall be liable to a penalty not exceeding five times the value of the gold or one thousand rupees, whichever is more, whether or 'not such gold has been confiscated or is available for confiscation.
394 THE GAZETTE OF INDIA EXTRAORDINARY [PABT IT Penal.
ties for contravention, etc., not expressly mentioned.
76. Any person who contravenes any provision of this Ordinance or any rule or order made thereunder or abets any such contravention or who falls to comply with any provision of this Ordinance, or rule or order made thereunder shall, where no express penalty is elsewhere provided for such contravention or failure, be liable to such penalty, not exceeding one thousand rupees for every such contravention, failure or abetment, as the case'may be.
Reference to golf to be construed as gofd of any purity.
77. Any reference to gold in this Chapter and in Chapters XII, JCIV and XV shall, unless the context otherwise requires, be construed as including a reference to any article or thing made of, or containing, gold of any purity, whether such purity exceeds nine carats or not.
Conflaca.
tion or penalty not to interfere with other punishments.
78. No confiscation made or penalty imposed under this Ordinance shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Ordinance or under any other law.
CHAPTER XIV ADJUDICATION, APPEAL AND REVISION Adjudication.
79. Any confiscation may be adjudged or penalty may be imposed aider this Ordinancefa) without limit, by a Gold Control Officer not below the rank of a Collector of Central Excise or of Customs;
(b) subject to such limits as may be specified in this behalf, by such other Gold Control Officer not below the rank of a Superintendent of Central Excise as the Central Government may, by notification, authorise in this behalf.
Giving of an opportunity to the owner of gold, etc.
80. No order of adjudication of confiscation or penalty shall be made unless the owner of the gold, conveyance, or animal or other person concerned is given a notice in writing—
(i) informing him of the grounds on which it is proposed to confiscate such gold, conveyance or animal or to impose a penalty; and S«r 1] THE GAZETTE OF INDIA EXTRAORDINARY 395
(tt) giving him a reasonable opportunity of making a representation In writing within such reasonable time as may be specified in the notice against the confiscation or imposition of penalty mentioned therein and, if he so desires, of being heard In the matter:
Provided that the notice and the representation referred to in this section may, at the request of the owner or other person concerned be oral:
Provided further that where no such notice Is given within a period of six months from the date of the seizure of the gold, conveyance or animal or sucH further period as the Collector of Central Excise or of Customs may allow, such gold, conveyance or animal shall be returned after the expiry of that period to the person from whose possession It wag seized.
Appeal.81. (1) Any person aggrieved by any decision or order made under this Ordinance, may prefer an appeal,—
(a) where the decision or order has been made by a Collector of Central Excise or of Customs, as the case may be, to th« Administrator;
(b) where the decision or order has been made by any officer below the rank of a Collector of Central Excise or of Customs, as the case may be,— (I) to the Collector of Central Excise or of Customs to whom the officer who made such decision or order is $ubordinate. or (U) If the Central Government so directs, to the Appellate Collector of Customs, within a period of three months from the date of communication to such person of the decision or order:
Provided that the appellate authority may, if it 1s satisfied that the appellant was prevented by sufficient cause from preferring an appeal within the aforesaid period of three months, allow such «m>e&l to be preferred within a further period of three months.
(2) The appellate authority may, after giving to the appellant an opportunity of being heard, if he so desires, and after making such further inquiries, if any, as it may consider necessary, nass such order as it thinks fit, confirming, mfodifying or reversing the decision or order appealed against, or may send back the case to the 396 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Gold Control Officer who made the decision or order appealed against, for a fresh adjudication after taking fresh evidence, if necessary:
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall not be made under this section unless the appellant has had an opportunity of making a representation and, if he so desires, of -being heard in his defence Power of revision of the Administrator.
82. The Administrator may, of hig own motion or otherwise call for and examine the record of any proceeding in which any order of adjudication of confiscation or penalty, or any other decision or order has been made by any Gold Control Officer and against which no appeal has been preferred, for the purpose of satisfying himself as to the correctness, legality or propriety of such order or decision and may pass such order thereon as he thinks fit:
Provided that no decision or order shall be varied under this section so as to prejudicially affect any person unless such person—
(a) has within a period of two years from the date of such decision or order received a notice to show cause why such decision or order shall not be varied, and
(b) has been given a reasonable opportunity of making a representation and, if he so desires, of being heard, in his defence.
Power of revision of the Centra] Government.
S3. (1) The Central Government may, on the application of any person aggrieved by any decision given or order made under this Ordinance from which no appeal lies, pass such orders as it may think fit if such application has been made within six months from the date of the decision or order or within such further time as the Central Government may allow.
(2) The Central Government may, on Its own motion or otherwise, call for and examine the record of any proceeding in which any decision or order has been made on appeal for the purpose of satisfying Itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as It may think fit.
(5) No decision or order shall be varied under this section so as to prejudicially affect any person unless such person—
(a) has, within a period of one year from the date of such decision or order, received a notice to show cause why such detfsipn or order shall not be varied, and Sic. i] THE GAZETTE OF INDIA EXTRAORDINARY 3o?
(b) has been given a reasonable opportunity of making a representation and, if he so desires, of being heard, in his defence.
Power of the adjudicating 'officer.
84. (I) Every person or authority making any adjudication or hearing any appeal or exercising any powers of revision under this Ordinance shall have all the powers of a civil court under the Code of Civil Procedure, 1908, while trying a suit, in respect of the following matters, namely: — 0 of 1008.
(a) summoning and enforcing the attendance of witnesses;
(6) requiring the discovery and production of any document;
(c) requisitioning any public record or copy thereof from any court or office;
(d) receiving evidence on affidavits; and
(e) issuing commissions for the examination of witnesses or documents.
(2) Every person or authority making any adjudication or hearing any appeal or exercising any powers under this Ordinance shall be deemed to be a civil court for the purposes of sections 480 and 482 of the Code of Criminal Procedure, 1898.• of 1898.
Fuwl\ty of orderu.
85. Notwithstanding anything contained in any other law—
(a) any order passed by the Administrator or the Central Government in revision,
(b) subject to such order of the Government or the Administrator, any order passed on appeal, and
(c) subject to the final order of the Central Government or of the Administrator in revision and the order on appeal, any order of adjudication of confiscation, fine or penalty, or any other decision given or order made under this Ordinance, shall be final and shall not be called in question in any court except on a point of law.
CHAITEli XV OFFENCES AND TWSOI TRIAL
86. Whoever, in contravention of the provisions of this Ordinance or any rule or order made thereunder,—
(i) makes, manufactures, prepares, processes, or converts any primary gold, or Punish-' ment for illegal possession^ •tc., of gold.
398 THE GAZETTE OF INDIA EXTflAOfta>INARY [PAH* 11
(il) owns or has in his possession, custody or control any primary gold, or (Hi) buys or otherwise acquires, or accepts or otherwise receives, or agrees to buy or otherwise acquire or to accept or otherwise receive, any primary gold, or
(iv) sells, delivers, transfers or otherwise disposes of, or agrees to sell, deliver, transfer or otherwise dispose of, or exposes or offers for sale, delivery, transfer or disposal, any primary gold, or
(v) melts, assays, refines, extracts, alloys, or converts any gold or subjects it to any other process, or
(ui) makes, manufactures, prepares, repairs, polishes, or processes or places any order for the making, manufacturing, preparing, repairing, polishing or processing of, any article or ornament, or
(vii) buys or otherwise acquires, or accepts or otherwise receives, or agrees to buy or otherwise acquire or to accept or otherwise receive, or sells, delivers, transfers or otherwise disposes of, or agrees to sell, deliver, transfer or otherwise dispose of, or exposes or offers for sale, delivery, transfer or other disposal, any article or ornament, or (yvii) owns or has in his possession, custody or control any article or ornament, or
(ix) carries on any business or transaction In gold for which a licence or certificate is required to be obtained by or under this Ordinance, or
(x) carries on business as a banker or money-lender, ahall, without prejudice to any other action that may be taken under this Ordinance, be punished with imprisonment for a term which shall not be less than six months but not more than three years and also with fine:
Provided that the court may, if it is satisfied that the special circumstances of the case so require, impose a sentence of imprisonment for a term which may be less than six months.
87. Whoever fails or omits to make a declaration [including a declaration referred to in sub-section (12) of section 17] without any reasonable cause or makes a declaration which is either false or which he knows or has reason to believe to be incorrect, shall, without prejudice to any other action that may be taken under this Ordinance, be punished with imprisonment for a term which may extend to two years and also with fine.
Failure to make a declaration.
SKC. 1] THE GAZE'ITE OF INDIA EXTHAOtUDlNABY 399 Failure to submit return or to maintain accounti.
88. Whoever omits w±.nout any reasonable cause to maintain accounts or to submit any return in accordance with the provisions of this Ordinance or any rule or order made thereunder or who keeps any accounts or makes any statement in any return which is false or which he knows or has reason to believe to be incorrect, shall, without prejudice to any other action that may be taken under this Ordinance be punished with imprisonment for a term which may extend to two years and also with fine, and in the event of a second or subsequent offence, with imprisonment for a term which Shall not be less than six months but not more than three years and also with fine.