Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1985 (7) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and directed that the respondent be issued a licence, if his application is otherwise in order. It is against this order that the Department has preferred the present appeal. 2. We have heard Shri V. Ramachandran, SDR for the Department and Shri P.R. Krishnan, Consultant for the respondent. 3. The Deputy Collector had rejected the application on the ground that the number of dealers had been increasing from 294 in 1980 to 301 in 1981 and 322 in 1982 as against the turnover of 2674 gms., 2147 gms. and 2178 gms. in the said years respectively, and therefore, grant of licence would not be justified and further that the respondent does not satisfy the provisions of proviso (f) to Rule 2(f) of the Gold Control (Licensing of Dealers) Rules, 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ould be noted that the said order of the Government of India referred to, continuous employment for over 5 years under a single dealer, unlike the case of the present respondent who claims to have been employed under two different persons-in an honorary capacity under one and as a paid employee under the other. 5. It should be noted that proviso (f) to Rule 2(f) reads :- a person who was employed in the shop of a licensed dealer (hereinafter referred to as the said dealer) and who is found by the Administrator - after making such inquiry as he may consider necessary, to possess experience in dealing in, or making, manufacturing, preparing or repairing of,......for a period of not less than five years, if such application is made within .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... application for grant of licence within a period of 60 days of their leaving such a firm. Therefore, even in the case of partners (who would have had direct experience in making, manufacturing, preparing, repairing etc. of gold ornaments) the necessary condition laid down for benefit under proviso (e) was that they should have been partners of a firm for not less than five years and should make an application within 60 days of their leaving the said partnership. When this period of five years continuously as a partner in a single firm is stipulated in case of partners themselves, it is hard to accept the contention that in respect of employees-claiming benefit under proviso (f)-who had to be provided for on the termination of their employme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates