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TMI Blog1988 (1) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 27(7)(b) and 55 of the Gold (Control) Act, 1968; these offences are made punishable under Section 85(1) of the Act. 2. The accused is a gold dealer having his place of business at Trichur in the name and style "Chemmannur Jewellers" P.W. 1, the Superintendent of Preventive Unit, Trichur searched the premises of the place of business of the accused on 23-9-1981 between 10.45 a.m. and 7 p.m.. The accounts maintained in the shop were verified and the entire stock of gold was also physically verified. As per the account, the accused should have a stock of 1372 pieces of gold ornaments having a total weight of 11075.400 grams, but on physical verification of the accounts the total weight was 11061.50 grams and the shortage was to the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence under Section 27(7) and the accused had gold in excess of the account maintained by him and therefore he also committed an offence under Section 55 of the Act. 3. On the side of the prosecution 9 witnesses were examined and Exts. P1 to P22 were marked. The appellant when questioned under Section 313 Cr. P.C. maintained that the excess gold found in the shop was the gold purchased by the brother of the accused who is also a partner in the business, from Coimbatore on 23-9-1981 and the same was brought to the shop in the early morning and there was no occasion to bring the same into account and there was no wilful negligence on the part of the accused to show false accounts, and as regards the recovery of the gold ornaments from the 3rd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accused's brother. This evidence has been discussed in detail by the learned Chief Judicial Magistrate. The further discussion of this point is not necessary, as the accused had admitted that the search was conducted and the total weight of gold found in the shop was 11,061.500 grams. In the 3rd floor of the very same building where the shop room is housed 667.850 grams of gold were also found and the contention of the accused is that this also formed part of the stock. 5. The accused contended that in the morning of 23-9-1981 the brother of the accused had brought some gold from Coimbatore and the same was kept in the shop room, but they could not be included in the account. It was also contended that the brother of the accused had to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gold from Lakshmi Jewellers, Coimbatore and the same was not brought to the account and there was no excess gold as contended by the prosecution. 6. The court below has taken a reasonable view, and the benefit of doubt has been given to the accused. In view of the evidence of P.W. 1 and the seizure of Rs. 2 lakhs from Alagiriswamy it can be assumed that the defence plea was not an afterthought, invented subsequently to get away from the clutches of law. 7. The next charge against the accused is that he had violated Section 27(7)(b) of the Act. It reads :- "27. Licensing of dealers -(7) xx xx b) A licensed dealer shall not carry on business as such dealer in any premises other than the premises specified in his licence." In the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises other than the premises specified in the licence should be a "business as such a dealer." The word 'dealer' has been explained under Section 2(b) of the Gold (Control) Act, as follows : "(h) "dealer" means any person who carries on, directly or otherwise, the business of making, manufacturing, preparing, repairing, polishing, buying, selling, supplying, distributing, melting, processing or converting, gold whether for cash or for deferred payment or for commission, remuneration or other valuable consideration, and included." Based on the definition it was contended that the accused had not been doing any such business in the room in the 3rd floor. Therefore, Section 27(7)(b) of the Act is not violated. The counsel also placed reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can safely be concluded that that room was also used as part of the business premises. This provision has to be viewed in the background of the entire scheme of Gold Control Act. In the statute there is provision to the effect that the accused shall obtain prior licence for dealership before starting business. He should also give the specification of the room to get approval of the Central Excise Authorities. This is covered by the Gold (Control) Licensed Dealer Rules 1969 and if the licensed dealer wanted to change the premises of his business that also should be done only under Rule 9 of the Gold (Control) (Forms, Fees etc.) Rules. If Authorities while giving licence to the dealer would approve the place of business and if any sort of bus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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