\~(~ ~iiy'j  iit  tim gold (control) bill, 1963  arrangement of clausis chapter i pradfin'allt1 short title, extent application and commedcdg" 2 de1lnitlodl chapter n conmolowbumxag~~ 3 prohibition of manufacture of articl ot ,old in certa!d  4 restrictions on the making, etc, of ornament m4 g~ articles of gold 5 restrictions on possession and sale of pld e prohibition of loana on hypothecatiod of 10ld chapter m licensing or d:&ali:rs al'o) ~ ad cl1'ji"iiu6 tioif or goldsmltd , licensing of dealers 8 licensing of reftners 9 cancellation of licences 'by a4mfnfatrator 10 cancellation of licence on application by dealer or rejbl •• 11 disposal of gold in the possession ot dwert or ~ iii certain cases 12 display of licences 13 certified goldsmiths 14 registration and certification of deelel1l dot talljnt ~  tion 7 or 13 15 special provision regarding pubuc reljiloua mt1tutloal chapter iv d!'clau'!'iol' a cio'ld 18 declaration as to poueaion at gold othel' tbul ~  t 17 declaration as to pouesaion of omamnta (0  chapter v chapter,vi19 ~ 88 to gold 20 accounts 21 power of administrator to issue directions and orders 22 persons permitted to by gold to observe conditions 23 prohibition of use of buildings for carrying on willcenaed refinery 24 transfer gr transmiasion of business 25 secrecy and fideuty 26 power to enter, search and seize, to obtaia information and to take samples 27 power to hold inquiry and to call for information 28 codfiscation of conveyances '29 coilftscation of gold seized and imposition of penalty 30 adjudication, appeal and revision si penalties 32 oftences by companies   n  lmiitation of prosecutiorl s4 protection of action taken in good faith 35 administrator, ete, to be public servants and appucation of certafn provisions of central excises and salt act 38 ~~wer to exempt, 3'7 effect of act and rules, etc, mconsiiteftt with other eaaet mente 38 aet not to apply to government  corrigenda too the gold (control) bill, 1963 (to be/as introduced in lok sabhal1 page 5, lines 2') and 21,-for "re-finers"" read lire-finer" -2 page 7, line 12  , !2!: "" read " " , "- , 3 page 8, line 9,-for "restrctions" ~ "restrictions" 4 page 9, line 14,-after "hypothecation" ins ert 5 page 10, lines 39 and 40,~ " " , for "adminis-tration" ~ "adminis-trator" 6 page 11, line 35,-ror~government?~ponsored" read -r:government-~ponsoredn -7 page 12, line 20,-after "clause (iii)" insert 8 page 17, line 32,-" " , after "government" insert if)" 9 page 23, line 1,-omit "in" -10 page 24, line 34,-for "11 read" " -' -, 11 page 24, line 36,-for "" read " " -, -, 12 page 26, line 25,-, after ii act" insert " n , 13 page 27, line 21,-nii  after "both" insert - ,14 pa~e 28, against line 37,-!q! "186p" ~ "1880" 15 page 36, line 21,-fq!: "repealed" read "replaced" 16 page 38, line 15,-for "officers" read "officers" --17 page 38, line 3 from bottom,-fq!: "adjusment'll ~ "adjustment" 18 correct line numbers on pages 10, 23, 24, and 30 new delhi, november 23 1963 agrahayana ~, 1885 (sakaj ! -  cuthlib39 goftmment may perform functions and exercise power the administrator 40 licensing of dealers in areas without sales tax law 41 p!resumpuon as to orders 42 power to make rule 43 repeal and savings  billto p1'ovide, in the economic and financial interests of the community, for the control of the production, supply, distribution, we and possession of, and business in, gold and ornaments 4nd other 4rticles of gold and for m4tters connected therewith be it enacted by parliament in the fourteenth year of the republic of india as follows:- chapter i preliminary, 1 (1) this act may be called the gold (control) act, 1963 short title, (2) it extends to the whole of india and it applies also to citizens :! of india outside india tlen anel com· (3) it shall come into force on such date as the central govern· menc:ement may, by notification in the official gazette, appoint ment 2 in this act, unless the context otherwise requires,-dddl-10 (a) "administrator" means the administrator appomteci tiodl under section 18; (b) "company" means any company as defined in section a of the companies act, 1956; 1 all" (c) iicertified goldsmith" means a dealer who holds 8 valid certificate granted under section 13 recogniling him as a gold smith; (d) "dealer" means any person who carries on, directiy or otherwise, the business of-(1) making, manufacturing, preparing, buying, selling, supplying, distributing, melting, processing or converting ornaments, (2) buying, selling, supplying or distributing gold for the purpose of making, manufacturing or preparing ornaments, (3) melting, processing or converting gold for the purpose of making, manuf~cturing or preparing ornaments, j8 whether for cash or for deferred payment, or for commi88ion, remuneration or other valuable consideration, and includes-(4) an undivided hindu family which carries on such business; (b) a local authority, company, society registered under $ the societies registration act, 1860, co-operative 80ciety re-11 of 1880 gistered under any law with respect to co-operative societies, club, finn or other association which carries on such bu&!ness, or (i) buys ornaments, or gold for the purpose of mall· 20 ing ornaments, from, or "-(ii) makes or manufactures ornaments fof, (iii) processes, melts or converts ornaments, or gold for the purpose of making ornaments, for (iv) sells, supplies or distributes ornamenta, or gold 2$ for the purpose of making ornaments, to, its members; and (c) a commission agent, broker, del credere agent, aue  tioneer or other mercantile agent, by whatever name called, who carries on such business on behalf of any principal; 30 but does not include the reserve bank of india, the state bank of india, any subsidiary bank as defined in clause (k) of section 2 of the state bank of india (subsidiary banks) act, 1959, or any 88 ot 1_ banking company as defined in clause (c) of sub-section (1) of section 5 of the banking companies act, 1949, in so far as such 35 10 of 1m bank sells or transfers or exhibits for sale or transfer any gold ezplanation-for the purposes of this act-(a) every person who acts as an agent of a dealer residing outside india and carries on the business of such dealer in india or acts on behalf of such dealer as-40 (i) a mercantile agent as defined in the sale of goods act, 1930i qr j of 1930 - (ii) an agent for handling gold or document of titl relating to goldj or (iii) an agent for the collection or payment of ale price of gold or as a guarantor for such collection or pa,-ment; and (b) every branch in india of a firm or company having it registered office outside india, shall be deemed to be a dealer; (e) "gold" means gold, including its alloy, whether virgin, 10 melted, re-melted, wrought or unwrought in any shape or form, of a purity of not less than nine carats and includes any gold com (whether legal tender or not), any ornament and any other article of gold; (/) "ornament" means any article in a finished form, meant i, for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold, whether or not set with stones or gems, real or artiftcial, or with pearls, real, cultured or imitation or with all or any of them and includes parts, pendants or broken pieces of ao omaments; (g) "prescdbed" means prescribed by rules made under thii act; (h) "primary gold" means gold in any unfinished form and includes all ingots, bars, blocks, slabs, billets, shots, pellets, rods 15 and wires; (i) "refiner" means the owner or occupier of a reftnery; (j) "refinery" means a place where gold is melted, processed, converted or refined  chapter ii control of bt1siness in gold3 (1) subject to the other provisions of this act,-(a) a dealer shall not make, manufacture or prepare-prohibl tlon of manufacture of (i) any article of gold other than ornament, or (ii) any article containing gold of any purlty; arti~les of  14m certa1d (b) a refiner shall not make, manufacture or prepare-(i) any article of gold other than primary gold, or (it) any article containing gold of any purity; and (c) any other perso!i shall not make, man1ilacture or pre-pare any article of gold or any article containin gold of anr purity, unless such dealer, refiner or 0 person is authorised by the ad ministrator by ge:aeral or special order to make, manufacture or pre- s pare such article (2) a certified goldsmith may, and no other dealer shall, accept any ornament having gold of a purity exceeding fourteen carats for polishing or repair (3) a dealer ma, accept any ornament having gold ot any purity 10 for the purpose of making, manufacturing or preparing new ornament or ornaments having gold of a purity not exceeding fourteen carats: provided that a certi1led goldsmith may, in accordance with the provisions of section 13, accept any ornament having gold of a purity i, exceeding fourteen carats for the purpose of making, manufacturing or preparing new ornaments having gold of a purity exceeding fourteen carats 4 (1) save as provided in seetion 13,-(a) no dealer, whether licensed under this act or not, ihall- 20 (i) make, manufacture or prepare, or (u) sell or otherwise transfer, agree to sell or otherwih transfer, or expose or offer for sale or transfer, and bestrictiooi on themakin& etc, at ornamenband oth  articles of ,old (b) no person shall place any order with any dealer, whether licensed under this act or not, for the making, manufacture 25 or preparation of, any ornament having gold of a purity exceeding fourteen carats (2) no person shall make or manufacture any article of gold gf a purity exceeding fourteen carats: provided that-30 (i) any refiner may, if authorised by the administrator to do so by general or pecial order, make, manufacture or have in his possession, custody or control any primary gold containing gold of a purity exceeding fourteen carats, and (ii) any refiner or dealer who u such refiner or dealer 35 acquires or comes into the possession of any primary gold, or ornament or other article of gold, of a purity exceeding fourteen carata under any provision of thia act shall convert that gold, ornament or article into gold of a purity not exceeding fourteen carats within such period as the administrator may by general or special order grant: (3) notwithstanding anything contained in sub-section (1) or 5 sub-section (2), the administrator may by general or special order permit any person to make, manufacture or prepare any ornament, or other article of gold, of a purity exceeding fourteen carats subject to such conditions and !restrictions as may be specified in the order (4) every person who makes, manufactures or sells any primary 10 gold shall put a stamp on each piece of primary gold,-(i) certifying the purity of gold contained in such primary gold and the date of making or manufacturing thereof; and (ii) containing such descriptive and other particulars which may enable the identification of the maker or manufacturer of 15 such primary gold, as may be prescribed (5) no stamp referred to in sub-section (4) shall be used in stamping any primary gold unless such stamp has been approved and registered by the administrator 5 (1) except in the case of any quantity of gold acquired after restrie-20 the date of making any return under this act, no dealer, and no re- tions on finers, who is licensed under this act, shall have in his possession or ~ion under his control any gold which has not been included in such :; 'old~ return: ! provided that any gold acquired after the date of making such 2 s return shall be included in the next succeeding return (2) save as otherwise provided in this act,-(a) a refiner may sell or deliver gold only to a dealer licen-sed under this act in accordance with the conditions and restrictions, if any, contained in the dealer's lieence but shall not sell or deliver gold to any other person: provided that a refiner may sell geld to any person on production by that person of a permit granted by the administrator in this behalf or to such other person as the administrator may, by general or special order, authorise in this behalf; 35 (b) a dealer 1icens~d under this act may, in accordance with the conditions and restrictions, if any, contained in his licence, buy or otherwise acquire, or agree to buy or otherwise acquire, gold, not being ornament, only from a dealer, or refiner, licensed under this act but not from any other person: provided that any such dealer may buy or otherwise acquire or accept gold, not being ornament, fram any person if such gold has been included in a declaration made by that person 5 under part xii a of the defence of india rules, 1962, or under section 16, or if in respect of such gold no such declaration is required and a permit has been obtained under sub-section (3); (c) a dealer licensed under this act may, in accordance with the cenditions and restrictions, if any, contained in his licence- 10 (i) sell or otherwise transfer, or agree to sell or otherwise transfer, or ' (ii) expose or offer for sale or transfer, gold, not being ornament, only to a dealer, or refiner, licensed under this act but not to any other person:' is provided that a dealer licensed under this act m:ly lell gold, not being ornament, to any person on proouction by that penon of a permit granted by the administrator in this behalf; (d) a person other than a dealer licensed under this act shall not buy or agree to buy or otherwise acquire or agree to 20 acquire gold, not being ornament, except in accordance with a permit granted by the administrator or in accordance with such authorisation as the administrator may, by general or special order, make in this behalf, nor shall he otherwise acquire or agree to acquire such gold except by succession, in- 2s testate or testamentary: provided that a refiner may buy or accept gold from a dealer licensed under this act; (e) a person acquiring gold in accordance with any general or special authorisation made by the· administrator shall not- 30 (i) sell or otherwise transfer, or agree to sell or otherwile transfer, or (ii) expose or oft'er for sale or transfer, such gold to any person other than a person authorised by the administrator by general or special order in this behalf 3s (3) any gold (other than ornament) which is not required to be declared under this act may be sold or otherwise transferred or hypothecated, pledged, mortgaged or charged under and in accordance with a permit granted by the administrator in this behalf d (1) no person shall make, advance or grant any loan to any prohlbl  other person on the hypothecation, pledge, mortgage or charge of tion of any gold other than ornament unless a permit has been obtained loam em under sub-section (3) of section 5 or unless such gold has been =~:; 5 included, if so required, in a declaration or a further declaration lold made under part xii a of the defence of india rules, 1962, or under section 1&: (2) no person who is a dealer, whether licensed or not, shall-(a) carry on business as a dealer in the same premises in 10 which he or any other person carries on business as a moneylender or banker involving the hypothecation, pledge, mortgage or char~ of any gold; (b) (i) sell or otherwise transfer to any person any gold on the hypothecation, pledge, mortgage or charge of which he has 15 advanced any loan, whether before or after the 10th day of - january, 1963, or (ii) return such gold to the borrower, whether before or after the repayment of the loan, except under and in accordance with such conditions, limitations or 20 restrictions, if any, as may be imposed by the administrator in this behalf (3) no pawnee who is not a dealer shall sell any gold pledged with him, on the failure of the pawnor to redeem such gold, except in accordance with such conditions as may be prescribed  chapter iii licensing of dealers and rei'iners "nd certification of goldslwths'i (1) save as otherwise provided in this act, no dealer who :is lie  registered under any law with respect to sales ~ shall carry on of =~i business as such dealer unless he holds a valid licence issued in this erb 30 behalf by the administrator (2) a licence issued under sub-section (1) may contain such conditions and restrictions as the administrator may think fit to impose and different conditions and restrictions may be imposed for different classes of dealers 3s (3) every dealer who is registered under any law with respect to sales tax shall, as b90n as possible after such registration and in any case before the expiry of thirty days thereafter, make to the administrator an application in such form and on payment of such fee as may be prescribed, for the issue of a licence under this section (4) any dealer who is not required to be registered under any law with respect to sales tax may, if he likes, also make to the administrator an application in accordance with the foregoing provi-s sions for the issue of a licence under this section "and any licence issued in pursuance of such application may contain such conditions and restrictions as the administrator may think fit to impose and difterent conditions and restrctions may be imposed for different classes of applicants: 10 (5) nothing in the foregoing provisions of this section shall be deemed to prohibit any dealer who is required to apply for a licence under th~ section from carrying on his business as such dealer for the period within which he is required to apply for such licence and if he has applied for such licence, until he is granted a licence or is, is by a notice in writing, informed by the administrator that a licence cannot be granted to him (6) on the receipt of an application for the issue of a licence under this section, the administrator may, after making such inquiry, if any, as he may consider necessary, by order in writing 20 either grant the licence or reject the application for the same: provided that no application for the issue of a licence made by a dealer registered under any law with respect to sales tax whether before or after the commencement of this act shall be rejected unless the administrator is satisfied that any statements made in the appli- 25 cation for the issue of the licence are incorrect or false in material particulars or that the applicant for the licence has contravened any of the provisions of this act and unless the applicant for the licence has been given a reasonable opportunity of showing cause against such rejection 30 (7) a licence granted under this section shall be valid for the period specified therein and may b'e renewed from time to time for such period and on payment of such fee as may be prescribed and the provisions of this section relating to the first issue of a licence shall apply as fai as may be in relation to such renewal 3s licenainj 8 (1) save as otherwise provided in this act, no person shall 01 re8n carry on business as a refiner unless he holds a valid licence issued era in thi$ behalf by the administrator (2) a licence issued under sub-section (1) may contain such conditions and restrictions as the kdministrator may think fit to impose and different conditions and restrictions mily be imposed for different classes of refiners 5 (3) every person who intends to carry on business as a refiner may, if he had a refinery in existence immediately before the 10th day of january, 1963, make to the administrator an application in such form and on payment of such fee as may be prescribed, for the issue of a licence under sub-section (1) 10 (4) a person to whom a licence to carry on business as a refiner is issued under sub-section (1) shall not carry on business as such refiner in the same premises in which he or any other person carries un business as a dealer or business as a money-lender or banker involving the hypothecation pledge, mortgage or charge of any gold is (5) notwithstanding anything contained in sub-section (1), a refiner who has made an application under sub-section (3) for the issue of a licence to carryon business, may carryon business aa a refiner, pending the grant of a licence unless he is, by a notice in writing, informed by the administrator that the application has been 20 rejected (6) no person shall establish any refinery unless he has obtained a valid licence from the administrator on an application in accordance with the foregoing provisions for the issue of a licence under this section: 2, (7) on the receipt of an application for the issue of a liczence under this section, the administrator may, after making such inquiry, if any, as he may cemsider necessary, by order in writing either grant the licence or reject the application for the same: provided that no application for the issue of a licence made by a 30 refiner shall be granted unless the administrator is satisfied having regard to---- (a) the number of refineries existing in the area in which the applicant intends to carryon business as a refiner, (b) the demand for primary gold in that area, 35 (c) the facilities existing in that area for the assay of gold by any method other than the touch-stone method, (d) the turnover of the applicant during the year immediately before the 10th january, 1963, or immediately bef9re the date of the application for the issue of the licence, which-40 eve\- is later, (e) the suitability or otherwise of the applicant, and (f) the p~blic interest, that the licence applied for should be granted: provided further that no application for the issue of a licence made by a refiner shall be rejected unless the applicant has been 5 given a reasonable opportunity of showing cause against such rejection --(8) a licence gmnted under this section hall be valid for the period specified therein and may be renewed from time to time far such period and on payment of such fee as may be prescribed and 10 the provisions of this section relating to the first issue of a licence shall apply as far as may ,be in relation to such renewal cancella-9 a licence granted under section 7 or section 8 shall be cancelled tion of by the administmtor if he is satisfied that any statements made in licen~e~by the application for the issue of the licence or in relation to the is addwl18-licence are incorrect or false in material particulars or that the :rator holder of the licence has contravened any of the provisions of this act: provided that no licence shall be cancelled unless reasonable opportunity has been given to the holder thereof to show cause why '0 the licence shall not be cancelled cance1la-10 a dealer who ceases to be registered under any law with re&-tion of pect to sales tax: or who discontinues his business in gold or a refiner licence who discontinues his business as such may make an application to ~ a~ca- the administrator for cancellation of his licence as dealer or refirer, 25 ~:~er or as the case may be, and thereupon the administrator may cancel his reftner licence ' i \ i' wi ':, disposal 11 a dealer who, being required by section 7 to make an appliof gold in cation f010 a licence, has failed to do so within the period speci1led t?e posses- therefor or whose application for the issue of a licence has been 30 ~:;'e;: rejected or whose licence has been cancelled or a refiner whose applior reftncation for the issue of g licence under section 8 has been rejected era in or whose lice~e has been cancelled shall not, after the expiry of that certain period or after such rej ection or cancellation, as the case may be, case carry on his business and shall, within thirty days from the date 35 of such expiry, rejection or cancellation, sell or otherwise trensfer to any dealer or refiner licensed under this act the entire quantity of g~d including ornaments, in his possession on the date of such expiry, rejection or cancellation and send intimation thereof to the adminis-~~ ~ 12 every dealer and every refiner who is liceilled under this j?iaplay of act shall display his licence at a conspicuous place of the premises licences in which the business of such dooler is carried on or the premises in which the refinery is located s 13 (1) a dealer who is not required by sub  section (3) of sec-certjft~ tion 7 to make an application for the issue of a licence under that goldsmiths section and has not obtained any licence in pursuance of an application made by him under sub-section (4) of that section and who does not employ hired labour in actually making, manufacturing or 10 preparing any ornament and is not himself in the employment of another dealer may, if he was carrying on business as a dealer for more than a year immediately before the 10th day of january, 1963,-(a) accept from any person, not being a refiner or a certified goldsmith or other dealer, any ornament or ornaments having is gold of a purity exceeding fourteen carats for the purpose of making, manufacturing or preparing, and (b) make, manufacture or prepare, new ornement or ornaments from that ornament or those ornaments so however that the purity and the total quantity of gold contained 20 in such new ornament or ornaments do not exceed the purity and the total quantity of gold contained in the ornament or ornaments accepted (2) no such dealer shall accept any such ornament or ornaments for the purpose of mrking, manufacturing or preparing new oma-2s ment or ornaments a!'l aforesaid after such date as the central government may, by notlflcation in the official gazette, specify, unless before that date he has obtained on an applioation made in that behalf to the administrator, a certificate recognising him as a goldsmith in such form and on payment of such fee as may be pres-30 cribed  : (3) on receipt of an application under sub-section (2), the administrator, may after making such inquiry as to the antecedents of the applicant and the provision, if any, which has been made for  the grant of assistance to the family of the applicant by government 3 s or any government ?sponsored agency and after considering the desirabihty or otherwise of inctp8sing the number of persons making, manufacturing or preparing ornaments in the area in whioh the applicant was carrying on -business, by order in writing either grant the certiflc"lte or reject the application for the same: 40 provided that no application for the grant of a certificate shall be rejected unless the applicant has been ~ven a reasonable opportun~ of showina- cause against such rejection  (4) a certificate granted under this section shall be valid for the period specified therein and may ,be renewed from time to time for such period and on payment of such fee as maybe prescribed and the provisions of this section relating to the first issue of a certificate shall apply as far as may be in relation to such renewal s (5) a certificate granted under this section may be cancelled by the administrator-(i) if the certified goldsmith is, at any time after the grant of the certificate to him, registered under any law with respect to sales tax or 10  (ii) on an application made to the administrator for sueh cancellation ),y the certified goldsmith who ceases to work as a goldsmith, or (iii) if the administrator is satisfied that any statements made in the application for the issue of the certificate or in is relation to the certificate are incorrect or false in material particulars or that the holder of the certificate has contravened any of the provisions of this act: provided that no certificate shall be cancelled under clause (i) or clause (iii) unless reasonable opportunity has been given to the holder 20 thereof ,to show cause why the certificate shall not be cancelled (6) every certified goldsmith shall have in his possession the certificate granted to him while he carries on business as such goldsmith and shall produce it for inspection on demand by any officer authorised by the administrator in this behalf 2s (7) notwithstanding anything contained in section 4, a certified goldsmith may have in his possession, custody or control primary gold of a purity exceeding fourteen carats by melting or processing or converting any ornament which has been accepted by him under this section for making, manufacturing or preparing new ornament 30 or ornaments:  prc1vided that a certified goldsmith shall not have at any time in his posst!ssion, custody or control any quantity of such primary gold in excess of one hundred grammes obbained in the process of making, martufacturing or preparing new ornament or ornaments 3s 14 (1) no dealer who has not obtained a licence under section 7 or a certificate under section 13 shall carry on business as a dealer unless he has been registered end possesses a certificate (2) every such dealer shall make an application for the grant of a certificate within such time, in such form and on payment of such 40 fee as may be prescribed registration and certifieatlori of dealers not falling under section '1 or 13 (3) if the administrator is satisfied that an app1icatdon for regtat~tion is in order, he shall, in accordance with such rules as may be prescribed, register the applicant and grant him a oertificate of registration in the prescribed form: s provided that no application for the grant of a certiflcate of reilstration shall be rejected unless the applicant has been given a reasomble opportunity of showing cause against such rejection (4) a certificate granted under this section shall be valid for the period specified therein and may be renewed from time to time for 10 such period and on payment of such fee as may be prescribed, and the provisions of this section relating to the first issue of a c~te shall apply as far as may be in relation to such renewal (5) the provisions of sections 9, 10, 11 and 12 shall, as far u may be, apply to a dealer registered under this section as they apply is to a dealer licensed under section 7 (6) nothing in this section shall be deemed to prohibit any dealer who has been registered under this section from applying at any time for a licence under section 7 if he likes to do so and on hja being licensed under section 7, the registration certificate issued to 20 him under this section shall be cancelled 15 (1) notwithstanding anything contained in chapter n and ~i~ the foregoing provisions of this chapter, any public religious insutu- =:~a tion such as a temple, mutt, church, mosque, gurudwara ar any other pub~ i place of public religious worship, not being a dealer or refiner licensed religious as under this act, may receive gold in any form as offering inlt1tu-uodi (2) any such institution-(a) may retain the gold in the form in which it is re ~e1ved as offering so long as it is used exclusively for the purposes of the institution; )0 (b) shall not convert any gold in its possession into gold of a purity exceeding fourteen carats or make, manufacture or prepere ornament or any other article of gold of a purity exceeding fourteen carats unless such institution has been authorised by the administrator by general or special order subject to such conditions as may be laid down, to do so; 3s (c) shall not sell or otherwise transfer gold in any form in its possession unless such gold has been converted into gold of a purity not exceeding fourteen carats and unless, in the case of gold other than ornement, the sale or transfer 1s to a dealer or refiner licensed under this act; , ~ (d) lihall maintain such accounts and sudmit such retul'dl u to the quantity, description and other particulars of gold possessed, received, sold or otherwise transferred by it, as may be prescribed (3) the person in charge of the management of any such inatltu-s tion shall be responsible for anything done or omitted to be done under thia aection  chapter iv declallation of golddeelara-1 • w) h any person who has made a declaration as to gold 10 tlon u to ·other tli8n ornaments owned by him under part xii a of the defence pas_ion of india rules, 1962, acquires by succession, intestate or testamentary, of ,old or in accordance with a permit granted by the admjnistrator, or == parts with, after such declaration any quantity of gold, not being ornament, he shall, as often as he acquires or parts with any qu/mtity is of gold, make within thirty days from the date of such acquisition or parting with, a further declaration to the administrator in the prescribed form stating the quantity, description and other prescribed particulars of such gold acquired or parted with by him and giving the prescribed particulars of the person from whom such gold 2g wu acquired or in whose favour such gold was parted with, as the case may be ' ::  i;:', i;";'] "'1 ; 1:0 li£_6q (2) if any person who did not own any gold, not being ornament, at any time during the period commencing on the 10th january, 1963, and ending with the 9th february, 1963, acquires, aftet' the 2s expiry of that period by succession, intestate or testamentary, or in accordance with a permit granted by the administrator any quantity of gold, not being ornament, he shall, within thirty days from the date of such acquisition, make a declaration to the administrator in the prescribtd form stating the quantity, description and other pres- )0 c:ribed particulars of such gold owned by him on the date of such declaration (3) if any person who has made a declaration under sub-seclion (2) acquires ·by succession, intestate or testamentary, or in accordance with a permit granted by the administrator, or parts with, any 35 quantity of gold, not being ornament, he shall, as often as he acquires qf parts with any -quantity of gold, make within thirty days from the date of such acquisition or parting with a further declaration to the administrator in the prescribed form stating the quantity, description and other prescribed particulars of such gold acquired or 40 parted with by him and aivine the preteribed partfcqlan of the person from whom wch gold was acquired or ill whom favour iucib ,old wu parted with, as the case may be (4) for the removal of doubt, it is hereby declared that a declaration referred to in this section and section 17 ahall be made-- (a) in the case of gold belonging to a minor or a lunatic, by the guardian or manager ot such minor or lunatic, u the case may be;  10 (b) in the case of gold belonging to an idol or a deity, by the manager ot such idol or deity, whether known u hebait or manager or by any other name; , (c) in the case of gold belonging to a person whose properties are under the management of a court ot wards, by the manager of such court; (d) in the case of gold belonging to a person whose proper-i, ties are under the management of any ac1minlstrator or receiver, by such administrator or receiver: (e) in the case of gold vested in an executor or an adminietrator of a will or other testamentary disposition, by such executor or administrator; 20 (f) in the case of gold helonging to the members of - ftrm, by any partner of such firm; (g) in the case of gold belonging to an undivided h1ddu family, ,by the head or kana of such !emily; (h) in the case of gold which is the subject matter ot any public or private trust, by a trustee of such trust; , (i) in the case of gold belonging to a company incorporated outside india, by any person in charge of the management at such company in india; )0 (;) in the case of gold ibelonging to a temple, mutt, church, mosque or any other religious institution by the person in charge of the management of such temple, mutt, church, mosque 01' other religious institution; (k) in the case of gold which is wakt property, by the mutawalli of such wakf; 35 (i) in the case of gold bplonging to any soclety, club or other association, by the secretary or manager of such society, club or other association (5) no person who is required to make a declaration as to gold other than ornament owned' by him under the defence of india rulli, 1882 or this section or exempted from making such declaration under the said rules or sub-section (6) of this section shall, after the commencement of this act, acquire any gold other than ornament except-(a) by succession, intestate or testamen\&ry, or s (b) in accordance with a permit granted by the adminiltrator in this behalf (6) no declaration or further declaration shall be required to be made under the foregoing provisions of this section in respect of-(a) any gold, whether contained in one or more pieces, 10 owned by a minor unless the weight of such gold exceeds twenty grammes; (b) any gold, whether contained in one or more pieees, owned by an individual other than a minor unless the weight of such gold exceeds fifty grammes; is (c) any gold, whether contained in one or more pieces, referred to in clauses (b) to (1) of sub-section (4), unless the weight of such gold exceeds fifty grammes (7) any person in possession or control of any gold, not being ornament, shall be presumed:, until the contrary is proved, to be the 20 owder thereof j)ec1arationa to pouei8ion of oma-imilta 17 (1) where the central government is of the opinion that it is necessary so to do for carrying out the purposes of this act, that government may at any time, by general or special order, require that any person or class of persons owning ornaments shall, within 2s such period as may be specified in the said order, make a declaration to the administrator in the prescribed form as to the quantity, description and other prescribed particulars of the ornaments owned by such person or each person in that class: provided that it shall not be necessary to make any such dec-la- 30 ration where the quantity or value of the ornaments owned by a perion does not exceed such limit as may be speeifled in the said order by the central government explanation--for the purposes of this section, any person in possession or control of any ornament shall be presumed, until the 35 contra!'y is proved, to be the owner thereof (2) if any pe1'iiofl· who has made a declaration under subsection (1) acquires or parts with any ornament after such declaration, he shall, as often as he acquires or parts with gny ornament, make within thirty days from the date of such acquisition or parting 40 with a further declaration to the administrator in the prescribed formstaung the quantity, description and other prescribed particulars of such ornament acquired or parted with by him and giving the prescribed particulars of the person from whom such ornament s was acquired or in whose favour such ornament was parted with, as the case may be i '  (3) if any person who, at any time during the period withba which the declaration referred to in sub-section (1) is to be made, does not own any ornament, or owns ornaments not exceeding in 10 quantity or value such limit as may be specified by the central government under sub-section (1), acquires thereafter any ornament or ornaments so as to exceed such limit, he shall, within thirty days from the date the limit is exceeded, make a declaration to the administrator in the prescribed form stating the quantity deserlp-15 tion and other prescribed particulars of such ornament or ornament owned by him on the date of such declamtion (4) if any person who has made a declaration under subsection (3) acquires or pal'ts with any quantity of ornaments, he shall, as often as he acquires or parts with any quantity of 0l'd8-!o ments, make, within thirty days from the date of such acquisition or parting with, a further declaration to the administrator as p~ vided in sub-section (2)  chapter v administrator25 18 (1) the central government shall, by notlfteatlon in the a~~ omel, gazette, appoint an admin,skator for earryilll' out the pur- ~~ns po$es of this act at administrator (2) the administrator sooll discharge his functions subject; to the general control and directions of the central government 30 (3) the administrator may by general or special order authorise lueh person (indudin2 any offteer or authority subordinate to a state government as he think~ fit to exereise au or any of the powers exerdsable by him under this act and different persods may be authorised to exercise different powers: 35 provided that no officer below the rank of collector of customs or central excise or collector of a district shall be authorfsed to hear appeals under sub-section (2) of section 30 (4) subject to any general or special direction given or condition attached by the administrator, any person authorised by the admin-40 istrator to exercise any powers may exercise those powers in the aame manner and with the same effect as if they had been conferred on that person directly by this act and not by way of authorisation  chap1'er vi rj:tltrns and accountsjieturdi uto old ii dealers (including certified goldsmiths) and refiners, ball ' furnish to the administrator such returns as to the quantity, descriptwn and other prescribed particulars of gold in their possession or under their control in such form and within such time as may be prescribed, and different returns may be prescribed for difterent classes of dealers or refiners • 10 !g (1) dealers (including certified goldsmiths) and refiners shall keep such accounts and in such form and manner as may be prescribed of the gold held, bought or sold or otherwise received or disposed of by them, in respect of each transaction and different accounts may be prescribed for different classes of dealers or refiners 15 (2) every such dealer, certified goldsmith and refiner shall, if so required by the administrator,-(a) produce before the administrator any account, register or other document, and (b) furnish to the administmtor· any information relating ao to the quantity of gold in his possession or under his control at - to the purchase, sale or delivery of gold by him (3) all accounts, registers and other documents, relating to any quantity of gold or to the pur-chase, sale or delivery thereof and any gold in the possession or under the control of the dealer, refiner or 2, certified goldsmith, wherever kept, shall be open to inspection by any person authorised by the administrator in this behalf  chapter vii miscellaneous provisions21 (1) the administrator may, if he thinks fit, issue directioillj )0 or orders, not imonsistent with this act, for carrying out the purposes of this act power of administrator to illrue directiol1l (2) the administrator, so far as it appears to him to be neees-i1'ldorcier • sary or expedient for securing the equitable distribution and availability at fair prices 01 gold and ornaments, may by order published 35 in the oftlcial gazette-(a) regulate the prices at which any gold or orn·ament may be bought or sold by any dealer or refiner, and (b) regulate by licences, permits or otherwise, the ~bti­tion, transport, disposal, acquisition, possession, use or consumption of gold by dealers or refiners or other persons zz any person authorised by the administrator by general or periodit ed ~ special order, or holding a permit issued by the administrator, for ~t buying or otherwise acquiring gold shall observe such conditions, told to be subject to such restrictions and furnish such accounts or returna, observe or both, to the administmtor as may be prescribed ccmditiodl ~  23 no person _ prohibl- ~~ 10 (a) being the owner, lessor or landlord of any premises or un of the agent of such owner, lessor or landlord, shall let the same buildlnp or any part th~reof with the knowledge that the same or part :rcarrythereof is intended to be used as a refinery or wilfully allow wl~ic:e any person to use such premises or any part thereof as a refinery reftnery i, unless the refiner htas been licensed under this actj or (b) being the tenant, lessee or occupier or any person in charge of any premises, shall use or allow any person to use such premises or any part thereof as a refinery unless the refiner has been licensed under this act 30 24 where the business of a dealer licensed or registered under tranafer this act or a refinery is transferred by sale, gift, bequest or otherwise : ~an or or is transmitted by inheritance or is transferred ,by way of lease, bu:n:' the transferee, heir or lessee shall not carry on such business or run the refinery either in his own name or in some other name unless 3s the transieree, heir or lessee has, before the expiry of thirty day after the date of such transfer or transmission, made to the administrator an application for the issue of a licence or certificate of registration in accordance with the provisions of section 7 or section 8 or section 14: 30 provided that nothing in this section shall be deemed to prohibit the transferee, heir or lessee from carrying on business as a dealer or refiner for the period within which he is required to apply for such licence or registration and if he has ·applied for such licence or registration, until he is gmnted the licence or certificate of regisis tration or is, by a notice in writing, informed by the administrator that such licence or certificate cannot be granted to him 25 (1) all particulars contained in any return or declaration secrecy made or accounts, registers or other docwnents produced in accord- and , ance with this act shall, save as otherwise provided in sub-section ftdeut;r 40 (4), be treated as confidential, and notwithstanding anything con-i  1111 tamed in the indian evidence act, 1872, no court ,hall be entitled to require the administrator or any person authorised by the administrator under this act or any officer or other employee of the government to produce before it any such return, declaration, 6ccounts, registers or other documents or any part thereof or to give evidence before it in respect thereof (2) any person authorised by the administrator under this act and any other person discharging any functions in the implementa  tion of the provisions of this act shall not divulge any infonnation relating to any particulars contained in any return or declaration made to, or any accounts, registers or other documents produced 10 before, or inspected by, the administrator or any such person (3) the administrator or any gazetted officer authorised by him in this behalf may request any officer of government to furnish any information relating to any particulars contained in any return or declaration made to, or any accounts, registers or other documents is produced before or inspected by such officer of goverrunent under the provisions of any law if, in the opinion of the administrator or the gazetted officer aforesaid, such information is necessary for the implementation of the provisions of this act; and when such request is made, the officer of government shall comply with such request 20 notwithstanding the provisions of any such law forbidding the furnishing of such information (4) nothing in this section shall apply to and in relation to the disclosure of any of the particulars referred to in 'sub-section (1) or -, sub-section (2)-25 ii (4) for the purposes of any prosecution for any offence, or (b) to any oftk:er or other employee of government where it is necessary to make such disclosure to such officer or other employee for the purposes of this act or of any other law zi (1) any person authorised by the administrator in this 30 behalf uay-(a) enter and search the establishment of a dealer or any refinery;  power to ater, arehand 1eize, to obtain blformalion and to tate tamples (b) seize any gold in respect of whieh he suspects that any provision of this act has been, or is being, or is about to be, s contravened, along with the package, covering or receptacle, if any, in :which such gold is found; (~ seize any boob of account, return or any other docu-~t reitint to any lueh gold (2) any person authorised by the central government in this behalf ~ay-(a) enter and search any premises, not being a refinery or establishment referred to in sub-section (1), vaults, lockers or 5 any other place whether above or below ground; \ (b) seize any gold in respect of which he suspects that any provision of this act hos been, or is being, or is about to be contravened, along with the package, covering or receptacle, if any, in which such gold 11 found; 10 (c) seize any books of account, return or any other docu--mentrelating to any such gold (3) any officer authorised 'by the administrator in this behalf may search any person if that officer has reason to believe that such person has secreted about his person-is (a) any gold in respect of which such officer suspects that any provision of this act has 'been, or is being, or is about to be, contravened, (b) any document relating to such gold (4) when any such officer as aforesaid is about to search  the 20 person referred to in sub-section (3), he shall, if such person 80 requires, take such person to the nearest gazetted officer· authorised by the administrator or to the nearest magistrate (5) any ·officer authorised by the administrator in this behalf may, if he suspects that any person has contravened, or is contmven-::&5 ing or is about to contravene any provision of this act, detain such person and take him to a gazetted officer authorised by the administrator or to a magistrate for a search of his person (6) a ~lzetted officer or magistrate before whom any person is brou~ht shall, if he sees no reasonable ground for search, forthwith 30 dtscharge the person but otherwise shall direct that search be made (7) no female shall be searched by anyone excepting a female (8) any officer authorised by the administrator in this behalf may, jf he has reason to believe that any person has contravened, or is contravening or is about to contravene, any provision of this act, 3s arrest such person and shall as soon as possible inform him of the grounds for such arrest and shall take such arrested penon to the nearest magistrate within a period of twentyfour 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 ~" of a rdagi"8tl lite (9) any officei' w'ho has artested any penolf under tlus section shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provision:s as the 5 offteer-td-charge of a police station has and is subjected "to utit!er the code of criminal procedure, 18"98  ,: (10)" any officer authorised by the adnutt-istrator ill this bebalt may, if he has reason to believe that any aircraft, vehicle- 01' uima1 or any vessel is being, or is about to be, used for earry1ng any gold 10 in respect of which he suspects that any ptt;vtiton tjf tibia" act  been, or is being, or is about to be, eontravened, at 8'11y am  stop any such vehicle, animal or vessel or, in the e~ of 1ft ali'oraft, e~l it to land, ind (4) rummage and search any part of the~, ~ or is ~~ ~ (b) examine and search any goods in the aitc!ftft, veh1ele, ve,cjaei or on the animal; (c) seize any such gold us is' referted" tb almwe aad my books of accoun't or other ddallnem relating to sueh pld; 20 (d) break open the lock of any door or paclcage 1m ~ 1hg the· powers conferred by clauses (4), (b) and (c), if keys are withheld; (e) if it beeotnes n~eary to stop any such aircraft, vehicle or animal or vessel, he j!liy u'se all lawful means _ stoppin, it," 2s and where s1i~h means fatl, the' ain:raft, ftbtcle-, veael m' iftbal may be fired upon (11) nte provisions of the code of crimijtai hoced111'f, lw1t, - 01 1888 relating to fjearch· and seizure shan, so far as, they are ~iehl'f, apply ih relation to search and seizure made under this secuon jo (1~) 'the administrator shall hav'e powt!t-(a) t'o tlke samples of gold from any dealer, reftnet or other j'etson in sueh manner ~ may ~ ~beci; (b) to send such sample for assay or analysis to such authority as may be prescribed and to require such authority to 35 bend ii :report to the administrator as- 8' rei\llt of the usaf or analysis ii ,(1) ~y ~~ o~er authorised by the administrator in potier ~ iil~ r,@alf may boj4 an inquiry for the purpose of ascertaining :::'an4 whether any contravention of any of the provisions of this act has w call been, is being 01' ia about to be, coj;njdii~ ~~ hall ~or ~e pur- for inforposes of such inquiry have pow:er to suljlvlon any ~ w1;lose matiod , attendanoe he oollsicie:rs nj'ces&ai'f ,ei$lw' 10 give evide~ceor to pr0-duce 'adj 40cumedt or other thidg (!) the administrator may call for information from any person for the purpol8of~g wheth~r 9l" ,j;jot there hils been any 10 contraveation of &dy of the provbiojls ,of this act  j   (l) tae ,fquow~ conve1ances shall be liable to se~ure and ~:!:  clqqu~'~qd:-~ ami  (ej) ~y ves~l which is or has been within the lndifiil·waters, luly aircraf~ which is or has been in india or anyvebicle which it or bas bee,n in any area in india, while constructed, adapted, altered or fitted in any manner for the purpose of concealing gold; (j» ~y coj;lveyance from whit;ll the whole or any part of goki » t~wn oyer"boarp, stav~d qr destroyed so as to prevent o seizure by any officer authorised by the administrator; (c) any conveyance which having been required to stop or land under sub-section (10) of section 26 fails to do &0, exeept for good and ·s1l8lcient cause; (4) aqy ~l;ulvey,ance from which any ,gold cleared for ex-jlqriat-ion is ~oaded wiij\out the permission of the oftlcer au-~orwd by the adl;ninistr;ltor in ~is behalf; 30 (e) any conveyance carrying imported gold which has en-~np ~dia and is afterwvds found with the whole or substantial portion of such gold missing, unless the master of the vessel or ~tis tble toaccqunt for the loss of, ,or :deficiency in the~  (2) ~y conveyance or animal used as a means of transport or 1~ 'ule ~arriageofany gold in respect of whichny provision of this act has been, or is being or is about to be cot  aven~, shall be - 3s iltawe to,muure·and ,cqqfisoa"on, ,~ess uleowner of tbe conyeyance or animal proves that it was so used without the knowl~ge or ~~ ,pj 1he ~wner ~~lf, ,his ~gent if any, and the person in ~ qf lhe conveyance ,or an:tmal and that each of them had taken all such precautions against such use as are 'for the time being sp~i­fied in the rules made in this behalf by the central government: provided that where any such conveyance or animal is used for the carriage of goods or passengers for hire the owner of the' conveyance or animal shall be given an option to pay in lieu of confts- s cation of the conveyance or animal, a fine not exceeding the value of the gold which was sought to be so conveyed ar carried %09, (1) any gold seized under section 26 together with the package, covering· qr receptacle if any in which such gold is found shall be liable to confiscation 10 ccmbsca  tlon of iq1dljeiz-- ed and imposition (2) any person who in relation to any gold does or omits to do  ~~ty, any act which act or omission would render such gold liable to confiscation under sub-section (1), or abets the doing or omission of such an' act shall be liable, in addition to any liability for punishment under this act, to a penalty not exceeding 15 five times the value of the iold or one thousand rupees, whichever is more 30, (1) the confiscation and fine or penalty under section 28, section 29, proviso to' sub-section (3) of section 31 or sub-section (7) of this section or under any rule made under this act may be 20 adjudged-(a) without limit, by an officer not below the rank of collector of customs or central excise; (b) where the value of conveyance or gold or both together with the package, covering or receptacle, if any, in which such 2s gold is found, liable to confiscation does not exceed ten thousand rupees, or where the fine or penalty proposed to be imposed does not exceed two thousand rupees, by an officer not below the - rank of assistant collector of customs or central excise or by any other officer of the centr~l government or a state govern- 30 ment authorised by the central government in this behalf   (2) an appeal shall lie to the administrator-(a) from every adjudication of confiscation or penalty under sub-section (1) i (b) from any other decision or order passed by an officer 3s not above the rank of collector of customs or central excise; within a period of three months from the date of the communication of the order or decision:' provided that where the decision or order appealed against relates to any penalty levied under this act any person desirous of 40 appealing against such decision or order shall, pending the appeal, deposit the penalty levied: provided further that where in any particular case, the admi nistrator is of opinion that the deposit of penalty levied will cause $ undue hardship to the appellant, he may in his discretion dispense' with such deposit, either unconditionally or subject to such conditions as he may deem fit (3) every person adjudicating under this section and the administrator hearing any appeal under sub-section (2) shall have all s of 19:>8 10 the powers of a civil court under the code of civil procedure, 1908, while trying a suit in respect of the following matters, namely:-(a) summoning and enforcing the attendance of witnessesj (b) requiring the discovery and production of any documentj is (c) requisitioning any public record or copy thereof from any court or officej, (d) receiving evidence on affidavits; and \ (e) issuing commissions for the examination of witnesses or documents s of 1898 20 (4) every person adjudicating under this section and the administrator hearing any appeal shall be deemed to be a civil court for the purposes of sections 480 and 482 of the code of criminal procedure, 1898 (5) the central government may, of its own motion or on appli-2$ cation made by any person aggrieved by an appellate order of the administrator under sub-section (2) within six months from the date of communication of such order, call for and examine the record of any proceeding in which the administrator has passed an order on appeal for the purpose of satisfying itself as to the ,legality 30 or propriety of any such order and may pass such order thereon as the central government thinks fit (6) notwithstanding' anything contained in any other law-(a) any order passed by the central government in revision, (b) subject to such order of the government, any order 35 passed in appeal by the administrator, and (c) subject to the final order of the central government in revision and the appellate order of the administrator, any order of adjudication of confiscation or penalty, or any other decision or order referred to in' clause (b) of sub-section (2), 40 shall be final and shall not be called in question in any court (7) whenever confiscation of any gold or conveyance ot animal is authorised by this act, the officer adjudging it may give to the owner thereof an option to pay in lieu of confiscation such fttle as the said officer thinks fit (8) for the removal of doubt it is hereby declar~ that the pay- , ment of fine in lieu of confiscation under sub-section (7) shall dot prevent the infliction of any punishment to which the person affected is liable under the provisions of this act penalti- 31 (1) whoever fails or omits to make any return as required by section 15 or 19 or any declaration including a further ~la{a- ii) tion as required by section 16 or 17 without any reasonable cause, or makes any statement in such return or declaration which is false and which he either knows or believes to be false or does not believe to be true, shall be punishable with imprisonment for a term which may extend to one year or with fine or with both is (2) whoever,-(i) refines, processes, melts, converts, deals or makes, manufactures or prepares any article of gold in contravention of any provision of this act, (ii) has in his possession or under his ,control ,~y qu8lltity 20 of gold in contravention of any provision of this act, (iii) sells or otherwise transfers or agrees to sell or transfer, or exposes or offers for sale or transfer, or delivers or otherwise parts with, any gold in contravention of any provision of this act - 3s  (tv) buys, or otherwise acquires, or accepts aold in contravention of any provision of this act, (v) allows any person to use any premises or any part thereof as a refinery in contravention of any provis~ of'~ act, 30 (vi) makes, manufactures or prepares, or places any order for the making, or the manufacture or preparation of, sells or otherwise transfeno; or agrees to bell or transfer, or exposes or offers for sale or transfer any ornament or anypdrnary ~ld in conttavention of section 3 or section 4 or any other provision 3' of this act, (vii) possesses, delivers, sells or otherwise transfers any gold in contravention of the provisions of section 5 or section 8, (viii) carries on business as a dealer, refiner, banker or money-lender in contravention of the provisions of section 6, 7, 8 or 14, (u) carries on business as a certified goldsmith in contra-s vention of the provisions of section 13, (x) falsely stamps any primary gold with the intention of causing it to be believed that such primary gold contains gold of such purity as is mentioned in such stamp or sells or otherwise transfers, or agrees to sell or otherwise transfer or ex-10 poses or offers for sale or transfer any such falsely stamped prima~ gold, ' (xi) makes 8l" counterfeits any stamp intending that the same shall be usad for the purpose of stamping any primary gold, knowing the same to be counterfeit, or uses any such is counterfeit stamp, shall be punishable with imprisonment for a term of not less than six months and not more than two years and also with fine (3) whoever contravenes any other provision of this act for which no punishment is provided in the foregoing provisions of this 20 section shall be punishable with imprisonment for a tertn which may e;rtend to one month or with fine or with both provided that-! (i) whoever fails or omits to keep or to produce any account or other document or to furnish any information when required 3s to do so under any provision of this act; (ii) whoever fails or omits to display any licence as required by section 12, shall be liable to a penalty not exceeding five hundred rupees (4) notwithstanding anything contained in the code of criminal i of 1818 30 procedure, 1898, an offence under this section shall be tried summarily by a magistrate: 12 (1) where an offence under this act has been committed by of!enca a company, every person who at the time the offence was committed by corn-_at in charge of, and was responsible to, the company for the con- panlel 35 duct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that notlting contained in this sub,ection shall render any such person liable to any punishment, if he provetl that the offence was committed without his knowledge or that he exercised all due dilig~nce to prevent the commission of such offence (2) notwithstanding anything contained in sub-section (1), where any offence under this act has been committed by a company and it is proved that the offence has been committed with the 5 consent or connivance of, or is attributable to, any neglect on the part of, any director, mllnager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly 10 limitation of prosecutions protection of action taken in ,oodfaith explanation-for the purposes of this section-(a) "company" means any body corporate and "eludes a firm or other association of individuals; and (b) "director" in relation to a firm, means a partner in the finn -15 33 no prosecution for any offence punishable under this act shall be instituted against any person except by, or with the consent of, the administrator or any person authorised by the administrator in this behalf m (1) no suit, prosecution or other legal proceedings shall lie 20 against the central government or the administrator or any person, authorised by the central government or the administrator, or performing any functipns in the implementation of the provisions of this act, for anything which is in good faith done or intended to be done in pursuance of any of the provisions of this act or any rule or order 2s made thereunder ~ of leeo (2) no suit or other legal proceedings shall lie against the central government or the administrator or any person, authorised by the central government or the administrator, or performing any functions in the implementation of the provisions of this act, for 30 any damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance of any of the provisions of this act or any rule or order made thweunder 35 (1) the administrator and ~my person authorised by him or the central government, and performing any functions in the imple- 35 mentation of this act shall be deemed to be public servants within the meaning of section 21 of the indian penal code 1 of 1844 (2) the provisions of sections 11 15 and 23 of the central excises and salt act, 1944, relating to-(i) recovery of any sum payable to the government, or 40 (ii) rendering of assistance by any offieer of police or customs or revenue, and admizmtrator, etc, to be public servants and application of certain provisions of central excises and salt acl, (iii) failure of any central excise officer, on duty, respectively, shall, as far as may be, apply in regard to like matters under the provisions of this act  38 where on the recommendation of the administrator or other- power to s wise the central government is of the opinion that it is ,necessary exempt, or expedient in the public interest so to do, it may, by order and subject to such conditions, if any, as it may specify in the order-(a) exempt any dealer or any refiner or any other person from the operation of all or any of the provisions of this act; and 10 (b) as often as may be, revoke any such order and again subject, by order any dealer or any refiner or any other person to the operation of such provisions 37 the provisions of this act or any rules or orders made there- hect of under shall have effect notwithstanding anything inconsistent there- act and is with contained in any enactment other than this act or in any ins- rules, ~tc, trument having ,effect by virtue of any enactment other than this =~: act other 38 nothing in this act shall apply to or in relation toenactmenta act not to apply to government (a) any gold belonging to, or in the possession or under the control of, the government, 20 (b) any refinery owned or occupied, or any business of a dealer carried on, by the government 31 the central government may perform all or any of the func- sovemtions of the administrator and may by notification in the oftlcial ment"7 70s gazette, exercise all or any of the powers conferred by this act on perform the administrator, if that government is of the opinion that it is == necessary or expedient in the public interest so to do else powers of the administrator 40 if in any territory there is no law with respect to the sales tax licensing in force, then, every dealer carrying on his business as such dealer of dealers 30 in that territory, whose annual turnover is not less than ten thou- in a~as sand rupees, shall be required to be licensed in accordance with the without provisions of this act as jf he were a dealer registered under law :~~ tax with respect to sales tax and accordin~ly all th~ provi~<u1~ qf tl\i, act shall apply to such regiatered dealer, presumptloa  to olden ct where an order purports to have been signed by any person aupt'91"ised by the administrator in this behalf in exercise of any power conferred by or under any provision of this act, a court shall presume, within the meaning of the indian evidence act, 1872, thet iofl87l such order was so made by that person  s 42 (1) the central government may, by notification in the official gazette, make rules to carry out the purposes of this act power to make rut  (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for-- (a) the additional particulars to be stamped on each piece 10 of primary gold;  (b) the conditions subject to which a pawnee may sell gold pledged with him; - (c) the forms of applications for the grant or renewal of licences, permits and celtificates under this act and the fees is payable in respect of such applications; (d) the forms of such licences,permits end certificatesj (e) the procedure for registration ·of ·a dealer'under section 14; (/) the accounts to be maintained and the returns to be 2q submitted by public religious institutions under se~tion 15; (g) the forms ot declarations under sections 16 and· 17 and the particulars regarding gold or persons from whom or in whose favour it was acquired or parted with, as ~he case may be;  (h) the forms in which,and the period within which, ··re- 25 turns as to gold shall be submitted by dealers and refiners udder section 19~ (i) the forms in which accounts shall be kept ,by dealers and refiners under section 20 and the manner of keeping such accounts; 30 (;) the conditions and restrictions subject to whichpersons may be p~rmitted to buy gold and the accounts and returns to be furnished by such persons; (k) the precautions to be taken against the use of any conveyance oi-animal as a means of transport or 'in the cil'triage of 3, gold in contravention of· the provisions· of this act;   (i) the fees payable in respect of appeals and appllcatlona for revision under this act; (m) the manner of publication of notices and orders under this act; s (n) any other matter which has to 'be or may be prescribed (3) in making rules under this section, the central government may provide that any person committing any breach of any rule shall, where no other penalty is provided by this act, be liable to a penalty not exceeding two thousand rupees 10 (4) every rule made by the central government under this section shall be laid as soon as may be after it is made, before each house of parliament while it is in session fora total period of thirty days which may be comprised in one session or in two or more suc~ cessive sessions, and if, before the expiry of the session ,in which it is is so laid or the successive sessions aforesaid, both, ho~ agree i!l making any modification in the rule or both houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form, or be of ,no effect, as the case may be; so jtowever that any such modification pr lllliutllment shall be without pre-20 judice to the validity of anything previously done under that rule 100f 1897 43 (1) ,as from the commencement of this act, the provisions of repeal part xiia of the defence of india rules, 1962, shall stand repealtjd and _vand upon ~ch repeal, section 6 of the general clauses act, 1897, in,l shall apply as if the said part were a central act 2s (2) notwithstanding such repeal, but without prejudice to the loot 189'1 application of section 6 of the general clauses act, 1897, anythlng ~, done or any action taken (including any application made to, or any order made or licence issued by, the gold board, administrator or qther competent authority) under or in pursuance of th'e provisiqns 30 of part xiia of the defence of india rules, 1962, shall, so far a&it is not inconsistent with the provisions of thia act, be deemed to have been done or taken under the corresponding provision of this act  statement of objects and reasonsthe gold control rules were promulgated on the 10th january, 1963, as part xiia of the defence of india rules these rules regula~ thp manufac~u:re of ornaments and other articles of gold, the activities of refiners and dealers, require owners of non-ornament gold to make declarations regarding gold possessed by them and place certain restrictions on the transfer of gold in the economic and financial interests of the community, it is necessary that the provisions relating to control of gold should be placed on a pennanent footing by an act of parliameu~ 2 in order to achieve the objective of gold control, it is essential to strengthen the scheme in certain respects while declarations were required from individuals possessing gold (other than ornaments) in excess of 50 grammes, there was no provision for calling for any declarations in respect of ornaments held by them accordingly, provision has been made for conferring on government the power to call for declarations, by general or special order, from any person or class of persons, in respect of holdings of ornaments in excess of limits that may be specified 3 at present, only dealers in gold, who are registered under any law with respect to sales tax, are required to be licensed for the other dealers, licensing is optional the goldsmiths who are working on their own are, however, required to obtain certificates to enable them to :remake ornaments of over 14 carat purity it is considered necessary that all categories and types of dealers in gold, who are not licensed, should be registered so as to bring them within the scope of the bill 4 some difficulty has been experienced by public religious institutions, which receive gold as offerings and sell them to meet their special requirements, suitable provision has been made placing them on a separate footing as distinguished from dealers and private individuals 5 the notes on clauses explain in detail the changes which are proposed to be made in the bill as compared with the provisions in part xiia of the defence of india rules new delhi; dated the 16th novembe1', 1963 t t krishnamachari  president's recommendation under article 11' of the constitution of india[copy of letter no 1/82/63-gc, dated the 20th november, 1963 from shri t t krishnamachari, minister of finance to the secretary, lok sabha] l r~ the president having been informed of the s~bject matter of the gold (control) bul, 1963, to provide, in the economic a'nd financial interests of the community, for the control of the production, supply, distribution, use and possession of, and business in, gold and ornaments and other articles of gold and for matters connected therewith, recommends under clause (3) of ai'ticle 117 of the constitution the consideration of the bill in the lok sabha -,i  chapter i preliminaryclause 2-the definitions generally follow the existing definitions in part xiia of the defence of india rules in the definition of "dealer", however, the reserve bank of india, the state bank of india, subsidiary banks as defined in the state bank of india (subsidiary banks) act, 1909, and banking companies as defined in the banking companies act, 1949, have been excluded from its scope  chapi'er ii control of business in goldclauses 3 to 6-these provisions are generally based on the corresponding provisions of the defence of india rules, namely, rules 126b, 126c, 126h and 126d respectively in clause 6, provision has been made to clarify the position regarding a pawnee who sell~ gold on the failure of the pawnor to redeem it  chapter iii licensing of dealers and refiners and certification of goldsmithsclauses 7 to 10-these relate to the licensing of dealers and refiners and the circumstances in which their licences may be cancelled or surrendered and are based on the provisions of rule 126e of the defence of india rules it has been provided that before an application for licence is rejected, the applicant should be given a reasonable opportunity for showing cause against the rejection clame ll-under sub-rule (10) of rule 126e, dealers as well as refiners, who for any reason discontinue their business, have to deposit the gold in their possession with the administrator and thereupon the central government will purchase it at the international price of fifty-three rupees and fifty-eight naye paise per ten grammes of gold of a fineness of o' 995 or more it is now proposed to modify this provision so as to give to such dealers and refiners the facility of disposing of such gold to a·ny licensed dealer or refiner clause 12-this corresponds to sub-rule (11) of rule 126e of thf:' defence of india rules clause 13-this corresponds to rule 126hh (relating to certified goldsmiths) of the de~iice of india rules as in the case of licences for dealers, provision has been made for giving opportunity to the applicant to show cause against rejection of the application for a certificate clause 14-this is a new provision intended to register dealers other than licensed dealers and certified goldsmiths so that all categories of dealers may come within the scope of gold control clause 15-this is a new provision designed to accord a special position to public :religious institutions so that they may not be hampered by the restrictions which would otherwise epply to them in accordance with the definition of the term "dealer"  chapter iv declaftation of goldclause 16-this corresponds to rule 126 i (relating to deelua  tions as to gold other than ornaments) of the defence of india rules clcluse 17-this is a new provision intended to confer on gov  ernment the power to call for declarations in respect of ornaments owned by any person or class of persons in excess of such limits as may be specified by the issue of a general or special order  chapl'er v administratorclclube 18-this corresponds to rub~ 126j of the defence of india rules and provides for the appointment and functions of the administrator  chapter vi lleturns and accountsclauses 19 and 20-these correspond to rules 126f and 1260 of the defence of india rules it is, however, proposed to lay down the details regarding the returns and accounts to be furnished bv different categories of dealers, by framing rules for the purpose •  chapter vii miscellaneousthe provisions of this chapter (clauses 21 to 41) follow the provisions of rules 126k to 126z of the defence of india rules subject to certain modifications the more important of them are explained below clause 26-this corresponds to rule 126l provision has, however, been made for the seizure of books of accounts, returns and other documents relating to any gold involved in the contravention of the law from the premises of persons other than dealers and refiners as well ~' " ; clauses 29 and 30-these correspond to sub-rule (16) of rule 126l, and rule 126m provision has been made for appeals not only against adjudications of confiscation or penalty but also against other decisions and orders' it has further been provided that persons filing appeals should deposit in advance the penalties adjudged unless specific relaxation in this behalf is granted by the appellate authority clause 31-this corresponds to rule 126p for minor infringemeats, the existing provision for imposition of a sentence of imprisonment and lor fine has been repealed by a provision for penalty to be adjudged departmentally clause 43-this provides for the repeal of part xii-a (relating to gold control) of the defence of india rules and contains the necessary provision for saving action taken under the provisions of that part the bill seeks to prohibit the manufacture of articles of gold in certain cases and to impose restrictions on the making of ornaments and other articles, possession and sale of gold, etc it also provides for the licensing of refiners and licensing or certification of dealers and goldsmiths other provisions made in th~ bill include the furnishing of declarations and returns, and the maintenance of accounts by various classes of persons, dealers, reftners, public religious institutions, etc 2 enforcement of these measures will involve extra work and necessitate the employment of some additional staff the bill provides for the appointment of an administrator and also contemplates authorisation of other officers to exercise some of the powers of the administrator 3 the expenditure on account of additional staff together with incidental expenses on administration is estimated at about rs 29 lakhs per annum annual emoluments headquarters rs administrator i 43,000 deputy secretary i 18,000 under secretary 1 14500 ministerial staff zq 74,000 class iv staff' 8 10,000 regional office deputy secretary i 18,000' rcs!"arch officers 2 20,000 ministerial staff 22 99500 class iv staff 4 6,500 state gold control officers gold control officer; 16 1,92000 office estadishme,lt 100 2,00,000 enforcement staff in the central excise collect01'ates (mainly on gold control) deputy collectors 4 35,500 supdts class ii is 106,000 dy sup::lts (executive) 48 277,000 inspectors 209 783,000 sub-inspectors 78 1,43,000 ministerial staff 98 2,44,000 incijcntal expenses 6,00,000 total 28,84000  as a result of the 1963 budgetary changes, some staff is surplus in central excise col1cctorates and is available for adjusmcnt against the gold control requirement after such adjustment the net additional cost of the new posts will be rs 21'19 lakhs only  memorandum regarding delegated legislationclause 42 of the bill empowers the central government to make rules to carry out the purposes of the act the matters in respect of which rules may be made are specified in sub-clause (2) and they relate, among others, to the additional particulars to be stamped on pieces of primary gold, the conditions subject to which a pawnee may sell gold pledged with him, the forms of applications for grant or renewal of licences and certificates, the fees payable in respect of sllch applications, the forms of such licences and certificates, the forms of declarations to be made by persons holding gold (other than ornaments) or ornaments, and the forms of accounts and returns to be submitted by dealers, refiners and public religious institutions these are matters of procedure or administrative detail the delegation of legislative power is thus of a normal character ,  a billto provide, in the ·economic and financial interests of the community, for the control of the production, supply, distribution, use and possession of, and business in, gold and ornaments and other articles of gold and for matters connected therewith (shri t t krishnamac}uzri, minister of finance) 