Supreme Court · 2004 INSC 393 · Decided 6 July 2004
Gopaldas Udhavdas Ahuja and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 393 · [2004] SUPP. 2 S.C.R. 942
- Case number
- CIVIL APPEAL No. 2335/1996
- Decided
- 6 July 2004
- Bench
- RUMA PAL, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 132(2)
Headnote
UDHAVDAS AHUJA AND ANR. v UNION OF INDIA AND ORS. JULY 6, 2004 B (RUMA PAL AND S.H. KAPADIA. JJ.] Gold (Control) Act, 1968 : Sections 7 l (1), 71 (I) proviso and section 7 4--Possession of gold in C contravention of the Act-Confiscation order-Sustainability of-Held : D Gold \l'US luwfully seized sustainable and set aside. Sections 64(b), 66 and 105--Search and seizure of primary gold by Income Tax Authorities--Taking over of seized gold by Gold Control Ofjicer--Legality and validity of-Held: Sections 64(b) and 105 empower the Gold Control Officer to call upon Income Tax Officer to
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