Subject NOT available

Explanation.—For the purposes of this sub-section and section 17, the expression "family" shall be deemed to consist of—

(i) the husband, wife and one or more minor children, or (it) any two or more of them,

but shall not be deemed to include any other person.

(7) Any person in possession or control of any gold, not being ornament, shall be presumed, until the contrary is proved, to be the owner thereof.

510 G of I Ex.—3.

Declara- tion as to possession of orna- menta.

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 such period as may be specified in the said order, make a declaration to the Administrator in the prescribed form as to the quantity, des- cription 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 declara- tion where the value, calculated in the prescribed manner, of the ornaments does not exceed—

(a) where such ornaments are owned by a person, twenty- five thousand rupees;

(b) where such ornaments are owned by a family, fifty thousand rupees.

Explanation.—For the purposes of this section, any person in pos- session or control of any ornament shall be presumed, until the contrary is proved, to be the owner thereof.

(2) If any person who has made a declaration under sub- section (2) acquires or parts with any ornament after such declara- tion, he shall, as often as he acquires or parts with any ornament, mtake 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 particu- lars of such ornament acquired or parted with by him and giving the prescribed particulars of the person from whom such ornament was acquired or in whose favour such ornament was parted v^ith, as the case may be.

(3) If any person who, at any time during the period within which the declaration referred to in sub-section (1) is to be made, does not own any ornament, or owns ornaments not exceeding in quantity or value such limit as may be specified by the Central Government under sub-section (1), acquires thereafter any orna- ment 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, descrlp-* tion and other prescribed particulars of such ornament or ornaments owned by him on the date of such declaration.

(4) If any person who has made a declaration under sub-sec- tion (3) acquires or p&rts with any quantity of ornaments, he shall.

as often as he acquires or parts with any quantity of ornaments, make, within thirty days firom the date of such acquisition or parting with, a further declaration to the Administrator as provided In sub- section (2).

CHAPTER V

ADMINISTRATOR

18. (1) The Central Government shall, by notification in the Official Gazette, appoint an Administrator for carrying out the pur- poses of this Act.

Appoint- ment and functions of Admin- istrator.

(2) The Administrator shall discharge his functions subject to the general control and directions of the Central Government.

(3) The Administrator may by general or special order authorise such person (including any officer or authority subordinate to a State Government) as he thinks fit to exercise all or any of the powers exercisable by him under this Act and different persons may be authorised to exercise different powers:

Provided that no officer below the rank of Collector of Customs or Central Excise or Collector of a district shall he authorised to hear appeals under gub-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- istrator to exercise any powers may exercise those powers in the same 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.

CHAPTER VI

RETURNS AND ACCOUNTS

Returns as to gold.

19. Dealers (including certified goldsmiths) and refiners, shall furnish to the Administrator such returns as to the quantity descrip- tion and other prescribed particulars of gold in their possession OT under their control in such form and within such time as may be prescribed, and different returns may be prescribed for different classes of dealers or refiners.

Account*.

20. (1) Dealers (including certified goldsmiths) and refiners, shall keep such accounts and in such form and manner as may be prescrib- ed 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.

(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 Administrator any information relating to the quantity of gold in his possession cff under his control or to the purchase, sale or delivery of gold toy him.

(3) All accounts, registers and other documents, relating to any quantity of gold or to the purchase, sale or delivery thereof and any gold in the possession or under the control of the dealer, refiner or certified goldsmith, wherever kept, shall be open to inspection by any person authorised by the Administrator in this behall

CHAPTER VII

MISCELLANEOUS PROVISIONS

21. (1) Ihe Administrator may, if he thinks fit, issue directions or orders, not inconsistent with this Act, for carrying out the pur- poses of this Act.

Power of Adminis- trator to Issue directions and orders,

(2) The Administrator, so far as it appears to him to be neces- sary or expedient for securing the equitable distribution and avail- ability at fair prices of gold and ornaments, may by order published in the Official Gazette —

(a) regulate the prices at which any gold or ornament may

be bought or sold by any dealer or refiner, and

(b) regulate by licences, permits or otherwise, the distribu- tion, transport, disposal, acquisition, possession, use or consump- tion of gold by dealers or refiners or other persons.

22. Any person authorised by the Administrator by general or special order, or holding a permit issued by the Administrator, for buying or otherwise acquiring gold shall observe such conditions, be subject to such restrictions and furnish such accounts or returns, or both, to the Administrator, "s may be prescribed.

Person* permitted t" buy gold to observe condition!

23. No person,—

Prohibi- tion of use of buildings for carry- ing on unlicensed refinery.

(a) being the owner, lessor or landlord of any premises or the agent of such owner, lessor or landlord, shall let the same or any part thereof with the knowledge that the same or part thereof is intended to be used as a refinery or wilfully allow any person to use such premises or any part thereof as a refinery unless the refiner has been licensed under this Act; 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.

Transfer or Trans- mission of business.

24. Where the business of a dealer licensed or registered under this Act or a refinery is transferred by sale, gift, bequest or otherwise or is transmitted by inheritance or is transferred by way of lease, 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 the transferee, heir or lessee has, before the expiry of sixty days after the date of such transfer or transmission, made to the Adminis- trator an application for the issue of a licence or certificate of regis- tration in accordance with the provisions of section 7 or section 8 or section 14:

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 granted the licence or certificate of regis- tration or is, by a notice in writing, informed by the Administrator that such licence or certificate cannot be granted to him.

Secrecy and fidelity.

1 of 1872.

25. (1) All particulars contained in any return or declaration made or accounts, registers or other document? produced in accord- ance with this Act shall, save as otherwise provided in sub-section (4), be treated as confidential, and notwithstanding anything con- tained in the Indian Evidence Act, 1872, no court shall be entitled to require the Administrator or any person authorised by the Admin- istrator under this Act or any officer or other employee of the Gov- ernment to produce before it any such return, declaration, accounts, 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 information relating to any particulars contained in any return or declaration made to, or any accounts, registers or other documents produced 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 produced before or inspected by such officer of Government under the provisions of any law if, in the opinion of the Administrator or the gazetted officer aforesaid, such information is necessary fnv the

implementation of the provisions of this Act; and when such request is made, the officer of Government shall comply with such request notwithstanding the provisions of any such law forbidding the fur- nishing 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 sijT->-section (2) —

(a) for the purposes of any prosecution for any offence, or

(b) to any officer 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.

26. (J) Any officer authorised by the Administrator in this behalf may—

(a) enter and search the establishment of a dealer or any refinery;

Power to enter, search and seize, to obtain informa- tion and to take umpies.

(b) seize any gold in respect of which he suspects that any provision of this Act has been, or is being, or is about to be. contravened, along with the package, covering or receptacle, if any, in which such gold is found;

(c) seize any books of account, return or any other docu- ment relating to any gold in respect of which he suspects that any provision of this Act has been, or is being, or is about to be, contravened.

(2) Any officer authorised by the Central Government in this behalf may—

(a) enter and search any premises, not being a refinery or establishment referred to In sub-section (I), vaults, lockers or any other place whether above or below ground;

(b) seize any gold in respect of which he suspects that any provision of this Act has been, or 19 being, or is about to be contravened, along with the package, covering or receptacle, if any, in which such gold is found;

(c) seize any books of account, return or any other docu- ment relating to any gold in respect of which he suspects that any provision of this Act has been, or ist being, or is about to be. contravened.

(3) Any officer authorised by the Administrator in tbj° behalf may search any person if that officer has reason to believe that such person has secreted about his person—

(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,

and seize any such gold or document in his possession.

(4) When any such officer as aforesaid is about to search the person referred to in sub-section (3), he shall, if such person so 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 contraven- ing or is about to contravene any provision of this Act, detain such person and take him to a gazetted officer authorised by the Admin- istrator or to a magistrate for a search of his person and seizure of any such gold or document as is referred to in sub-section (,?).

(6) A gazetted officer or magistrate before whom any person is brought shall, if he sees no reasonable ground for search, forthwith discharge the person but otherwise shall direct that search be made.

(7) No female shall be searched by any one excepting a female.

(8) Any officer authorised by the Administrator in this behalf may, if he has reason to believe that any person hag contravened, or is contravening or is about to contravene, any provision of this Act, 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 bt> detained in custody beyond the said period without the authority of a magistrate.

5 of 1898.

(9) 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 omcer-in-charge of a police station has and is subject to under the Code of Criminal Procedure, 1898.

(20) Any officer authorised by the Administrator in this behalf may, if he has reason to believe that any aircraft, vehicle or animal or any vessel is being, or is about to be, used for carrying any gold in respect of which he suspects that any provision of this Act has been, or is being, or is about to be, contravened, at any time stop any such vehicle, animal or vessel or, in the case of an aircraft, compel it to land, and

(a) rummage and search any part of the aircraft, vehicle or vessel;

(b) examine and search any goods in the aircraft, vehicle, vessel or on the animal;

(c) seize any such gold es is referred to above and any books of account or other document relating to such gold;

(d) break open the lock of any door or package for exercis- ing the powers conferred by clauses (a), (b) and (c), if keys are withheld;

(e) if it becomes necessary to stop any such aircraft, vehicle or animal or vessel, he may use all lawful means for stopping it, and where such means fail, the aircraft, vehicle, vessel or animal may be flred upon.

5 of 1898.

(11) The provisions of the Code of Criminal Procedure, 18&8, relating to search and seizure shall, so far as they are applicable, apply in relation to search and seizure made under this section.

(12) The Administrator shall have power—

(a) to take samples of gold from any dealer, refiner or other person in such manner as may be prescribed;

(b) to send such sample for assay or analysis to such au- thority as may be prescribed and to require such authority to send a report to the Administrator as a result of the assay or analysis.

(13) Where at the time of arrest of any person or seizure of any gold, document or other goods in the possession of any person, such person makes a statement to the officer making such arrest or seizure, that officer shall on demand by such person furnish him with a copy of the statement.

Explanation.—Any reference to gold in this section and In sec- tions 29 and 30 shall, unless the context otherwise requires, include any article containing gold of any purity, referred to in sub-sec- tion (1) of section 8.

Power to hold In- quiry and to call for Infor- mation, 27. (2) Any gazetted officer authorised by the Administrator in this behalf may hold an inquiry for the purpose of ascertaining whether any contravention of any of the provisions of this Act has been, is being, or is about to be, committed and shall for the pur- poses of such inquiry have power to summon any person whose attendance he considers necessary either to give evidence or to pro- duce any document or other thing.

(2) The Administrator may call for information from any person for the purpose of ascertaining whether or not there has been any contravention of any of the provisions of this Act.

28. (I) The following conveyances shall be liable to seizure and confiscation: —

Confisca- tion of convey- ances.

(a) any vessel which is or has been within the Indian waters, any aircraft which is or has been in India or any vehicle which is or has been in any area in India, while constructed, adapted, altered or fitted in any manner for the purpose of concealing gold;

(b) any conveyance from which the whole or any part of gold is thrown over-board, staved or destroyed so as to prevent 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 so, except for good and sufficient cause;

(d) any conveyance from which any gold cleared for ex- portation is unloaded without the permission of the officer au- thorised by the Administrator in this behalf;

(e) any conveyance carrying imported gold which has en- tered India and is afterwards found with the whole or wb- stantial portion of such gold missing, unless the master of the vessel or aircraft is able to account for th.e loss of, or deficiency in, the gold.

(2) Any conveyance or animal used as a means of transport or in the carriage of any gold in respect of which any provision of this Act has been, or is being or is about to be, contravened, shall be liable to seizure and confiscation unless the owner of the conveyan- ce or animal proves that it was so 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

510 G. of I. Ex.—4.

all such precautions against such use as are for the time being speci- fied 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 con- veyance or animal shall be given an option to pay In lieu of confis- cation of the conveyance or animal, a fine not exceeding the value of such conveyance or animal.

2SK (i) Any gold seized under section 26 together with the package, covering or receptacle, if any, in which such gold is found shall be liable to confiscation.

Confisca- tion of gold seiz- ed and imposition of (penalty.

(2) 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 suib-seotion (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 five times the value of the gold or one thousand rupees, whichever is more, irrespective of whether such gold has been confiscated.

Adjudica- tion, appeal and revision.

30. (1) The confiscation, fine or penalty under section 28, section 29, proviso to sub-section (3) of section 31 or sub-section (S) of this section or under any rule made under this Act may be adjudged—

(a) without limit, by an officer not below the rank of Deputy Collector of Customs or Central Excise;

(b) where the value of conveyance or animal or gold or all of them together with the package, covering or receptacle, if any, in which such gold is found, liable to confiscation does not exceed ten thousand rupees, or where the fine or penalty pro- posed 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 Central Govern- ment or a State Government authorised by the Central Govern- ment in this behalf:

Provided that no order of adjudication of confiscation, fine co- penalty shall be made unless the owner of the conveyance, animal' or gold or other person concerned—

(i) is given a notice in writing informing him of the grounds on which it is proposed to confiscate such conveyance, animal or gold or to impose a penalty;

(1{) is given an opportunity of making a representation In writing within such reasonable time aa may be specified in

the notice against the grounds of confiscation or imposition of penalty mentioned therein; and

(Hi) is given a reasonable opportunity of being heard in the matter:

Provided further that the notice referred to in clause (i), and the representation referred to in clause (ii), of the foregoing proviso may, at the request of the owner or other person concerned, be oral:

Provided also that where no such notice is given within a period of six months of the seizure of the conveyance, animal ox gold or such further period as the Collector of Customs or Central Excise may specify, such conveyance, animal or gold shall be returned after the expiry of that period to the person from whose possession it was seized.

(2) An appeal shall lie to the Administrator—

(a) from every order of adjudication of confiscation, fine or penalty under sub-section (1),

(b) from any other decision or order passed by an officer 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.1

fi of 1908.

(3) Every person adjudicating under this section and the Admi- nistrator hearing any appeal under sub-section (2) 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: —

(a) summoning and enforcing the attendance of witnesses;

(b) requiring the discovery and production of any docu- ment;

(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.

{f) Every person adjudicating under this section and the Ad- ministrator hearing any appeal shall be deemed to be a civil court

for the purposes of sections 480 and 482 of the Code of Criminal Pro- cedure, 1898,

5 of 1898.

(5) The Administrator may, of his own motion, call for and examine the record of any proceeding in which any order of adjudi- cation of confiscation, fine or penalty, or any other decision or order, referred to in clause (b) of sub-section (2), has been made, but no appeal against such order or decision has been preferred under that sub-section, for the purpose of satisfying himself as to the legality or propriety of any such order or decision and may pass such order thereon as he thinks fit:

Provided that no order enhancing any penalty or fine in lieu oi confiscation shall be passed under this provision unless the person affected by the proposed order has been given a reasonable opportu- nity of showing cause against it:

Provided further that no order shall be passed by the Adminis- trator under this sub-section after the expiry of two years from the date of the order or decision referred to in sub-section (2).

(6) The Central Government may, of its own motion or on appli- cation made by any person aggrieved by an order passed on appeal under sub-section (2) or on revision under sub-section (5) within six months from the date of communication of such order, call for and examine the record of any proceeding in which such order has been passed on appeal or revision for the purpose of satisfying itself as to the legality or propriety of any such order and may pass such order thereon as the Central Government thinks fit.

(7) 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 passed on appeal or revision under sub-section (2) or sub- section (5), and

(c) subject to the final order of the Central Government in revision and the order on appeal or revision under sub-section (2) or sub-section (5) any order of adjudication of confiscation, fine or penalty, or any other decision or order referred to in clause (b) of sub-section (2),

shall be final and shall not be called in question in any court except on a question of law.

(8) Whenever confiscation of any gold or conveyance or animal Is authorised by this Act, the officer adjudging it may gfive to the

owner thereof an option to pay In lieu of confiscation such fine as the said officer thinks flit:

Provided that, without prejudice to the provisions of the proviso to sub-section (2) of section 28, such flne shall not exceed the value of such gold, conveyance or animal.

(9) For the removal of doubt it is hereby declared that the pay- ment of fine in lieu of confiscation under sub-section (8) shall not prevent the infliction of any punishment to which the person affect- ed is liable under the provisions of this Act.

Penalties.

31. (1) Whoever fails or omits to make any return as required by section 15 or 19 or any declaration* including a further declara- 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 be- lieve to be true, shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.

(2) Whoever,—

(i) refines, processes, melts, converts, deals or makes, manu- factures or prepares any article of gold in contravention of any provision of this Act,

(ii) has in his possession or under his control any quantity of gold in contravention of any provision of this Act,

(Hi) sells or otherwise transfers or agrees to sell or trans- fer, or exposes or offers for sale or transfer, or delivers or other- wise parts with, any gold in contravention of any provision of this Act,

(iv) buys, or otherwise acquires, or accepts gold in contra- vention of any provision of this Act,

(u) allows any person to use any premises or any part thereof as a refinery in contravention of any provision of this Act,

(vi) makes, manufactures or prepares, or places any order for the making, or the manufacture or preparation of, sells or otherwise transfers or agrees to sell or transfer, or exposes or offers for sale or transfer any ornament or any primary gold In contravention of section 3 or section 4 or any other provision of this Act,

(vii) possesses, delivers, sells or otherwise transfers any gold in contravention of the provisions of section 5 or section 6,

(viii) carries on business as a dealer, refiner, banker or money-lender in contravention of the provisions of section t), 7, 8 or 14,

(kc) carries on business as a certified goldsmith in contra- 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 other- wise transfers, or agrees to sell or otherwise transfer or ex- poses or offers for sale or transfer any such falsely stamped primary gold,

(xi) makes or counterfeits any stamp intending that the same shall be used for the purpose of stamping any primary gold, knowing the same to be counterfeit, or uses any such counterfeit stamp,

shall be punishable with imprisonment for a term which may extend to 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 section shall be punishable with imprisonment for a term which may extend 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 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 to be adjudged under sub-section (1) of section 30.

Oftoncea by com- panies.

32. (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the con- 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 pro- ceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence 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 consent or connivance of, or is attributable to, any neglect on the part of, any director, manager, secretary or other officer of the com- pany, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be pro- ceeded against and punished accordingly.

Explanation.—-For the purposes of this section—

(a) "company" means any body corporate and includes a

firm or other association of individuals; and

(b) "director" in relation to a firm, means a partner in the

firm.

Limitation of prose- cutions.

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 Administra- tor in this behalf.

Protection of action taken I11 good faith.

34. (1) No suit, prosecution 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 per- forming any functions 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 made thereunder.

(2) No suit or other legal proceedings shall lie against the Cen- tral 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 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 thereunder.

45 of 1860.

35. (1) The Administrator and any person authorised by him or the Central Government, and performing any functions in the imple- mentation of this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

(2) The provisions of sections 11, 15 and 23 of the Central Ex- T of 1944, cises and Salt Act, 1944, relating to—

(i) recovery of any sum payable to the Government, or

{ii) rendering of assistance by any officer of Police or Cus-

Adminis- trator, etc. to be public servants end appli- cation- of certain, provisions of Central Excises and Salt Act. toms or Revenue, and

(Hi) failure of any Central Excise Officer, on duty,

respectively, shall apply subject to such modifications and adapta- tions as may be specified by the Central Government by notification in the Official Gazette in regard to like matters under the provisions of this Act.

Power to except.

36. Where on the recommendation of the Administrator or other- wise the Central Government is of the opinion that it is necessary or expedient in the public interest so to do, it may, by order and sub- ject to such conditions, if any, es 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

(b) as often as may be, revoke any such order end again subject, by order any dealer or any refiner or any other person to the operation of such provisions, i

37. The provisions of this Act or any rules or orders made there-

under shall have effect notwithstanding anything inconsistent there- with contained in any enactment other than this Act or in any ins- trument having effect by virtue of any enactment other than this Act.

Effect of Act and rules, etc., inconsis. tent with other en- actments.

38. Nothing in this Act shall apply to or in relation to—

(a) any gold belonging to, or in the possession or under the

control of, the Government,

Act not to apply to Gov- ernment,

(b) any refinery owned or occupied, or any business of a

dealer carried on, by the Government.

39- The Central Government may perform all or any of the func- tions of the Administrator and may, by notification in the Official Gazette, exercise all or any of the powers conferred by this Act on the Administrator, if that Government is of the opinion that it is necessary or expedient in the public interest so to do.

Govern- ment may perform functions and exer- cise powera of the Adminia. trator.

Licensing of dealer; in areas without sales tax- law.

40. If in any territory there is no law with respect to sales tax in force, then, every dealer carrying on his business as such dealer in that territory, whose annual turnover is not less than ten thou- sand rupees, shall be required to be licensed hi accordance with the provisions of this Act as if he were a dealer registered under law with respet to sales tax. and accordingly all the provisions 6f this Act shall apply to such registered dealer. >

Presump- tion as to orders.

1 of 1872.

41. Where an order purports to have been signed by any person authorised by the Administrator in this Lehalf 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, that such order was so made by that person.

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 rules.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for—

(0) the additional particulars to be stamped on each piece of primary gold;|

(b) the conditions subject to which a pawnee mey sell gold pledged with him;

(c) the forms of applications for the grant or renewal of licences, permits and certificates under this Act and the fees payable in respect of such applications;

(d) the forms of such licences, permits and certificates;

(e) the procedure for registration of a dealer under section 14; :

(f) the accounts to be maintained and the returns to be submitted by public religious institutions under section 15;

(g) the forms of declarations under sections 16 and 17 and the particulars regarding gold or persona from whom or in whose favour it was acquired or parted with, as the case may be;

(h) the forms in which, and the period within which, re- turns as to gold shall be submitted by dealers and refiners under section 19;

(1) the forms in which accounts shall be kept by dealers and refiners under section 20 and the manner of keeping such accounts;

(j) the conditions and restrictions subject to which persons may be permitted 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 con- veyance or animal as a means of transport or in the carriage ol gold in contravention of the provisions of this Act;

(I) the fees payable In respect of appeals and applications for revision under this Act;

(m) the manner of publication of notices and orders under this Act;

(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.

(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 for a total period of thirty days which may be comprised in one session or In two successive sessions, and if, before the expiry of the session in which it is so laid or the session Immediately following, both Houses agree in 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 however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

10 of 1807.

Repeal and sav- ings.

43. (1) As from the commencement of this Act, the provisions of Part XIIA of the Defence of India Rules, 1962, shall stand repealed and upon such repeal, section 6 of the General Clauses Act, 1897, shall apply as if the said Part were a Central Act.

10 of 1897.

(2) Notwithstanding such repeal, but without prejudice to the application of section 6 of the General Clauses Act, 1897, anything done or any action taken (including any application made to, or any order made or licence issued by, the Gold Board, Administrator or other competent authority) under or in pursuance of the provisions of Part XIIA of the Defence of India Rules, 1962, shall, so far as it ia not inconsistent with the provisions of this Act, be deemed to have been done or taken under or in pursuance of the corresponding provision of this Act.

R. C. S. SARKAR, Secy, to the Govt, of India.

PRINTED IN INDIA BY THE GENERAL MANAGER. GOVERNMENT OF INDIA PRESS,

*TTNT0 ROAD, NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS,

DELHI, 1965