TMI Blog1979 (10) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... d the writ petition. 2. The relevant facts for the disposal of this appeal are as follows :- On 26th of August, 1965 the officials of the Central Excise Collectorate and the police officials raided the business premises of the appellant. The raiding party seized the unaccounted primary gold and jewellery under the Defence of India Act (Gold Control) Rules, 1962. On March 12, 1966 the Collector of Central Excise issued a notice to the appellant to show cause why gold in question, should not be confiscated and penalty imposed. On November 1, 1966 the Gold Control Rules, 1962 were amended whereby a new provision for revision (of the Collector s order) by Gold Control Administrator was introduced. On 13th December, 1966, the appellant sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Gold Control Rules - The return of the sovereign and primary gold can only be allowed on production of the permit issued by the Gold Control Administrator, Sir P.M. Road, Bombay for the same. 3. On 12th May, 1967, the personal penalty amount of ₹ 2,000/- and the redemption fine of ₹ 5000/- was deposited by the appellant in the State Bank of India. The appellant thereafter obtained the permit on 15th of June, 1967, from the office of the Gold Control Administrator. As the said permit was initially valid upto the end of July, 1967, he made applications for extension from time to time and the same were granted. The appellant also made written requests from time to time for the release of gold. The appellant s case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t preferred a second revision to the Central Government. In view of the pending Revision before the Central Government, the counsel for the appellant Mr. K.L. Arora requested the learned Judge (Dalip Kapur J. ) at the time of the hearing that the court should decide at the threshold question regarding the maintainability and legality of the Revision under Rule 126-M (3-A). The appellant raised two contentions before the learned single Judge: (a) it was not permissible to the Administrator who himself issued the permit for possessing the gold, to review his own order by exercising the Revisional powers under Rule 126-M (3-A) : (b) the suo motu revisional power was given to the Administrator by an amendment to the Gold Control Rules dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Keshavlal Jethalal Shah v. Mohanlal Bhagwandas and another AIR 1968 SC 1336 and the Commr. of Sales Tax, Madhya Pradesh v. M/s. Amarnath Ajit Kumar of Bhind, Madhya, Pradesh AIR 1972 SC, 38 learned counsel further contends that where a repealing section of the Act/Rules saves the provisions of the earlier Act, which are inconsistent with the new Act the provisions of the earlier law should govern the case. 10. In reply the learned counsel for the respondents submits (1) that the Amending Rule 3-A to Rule 126-M of the Defence of India Rules, was introduced prior to the decision of the Collector determining the liability of the appellant and imposing penalty on him, (2) the amendment introduced is only in regard to the procedure and does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized gold accrued to the appellant for the first time on 11-5-1967 and only by virtue of the order of the Collector on that date. The law applicable for the enforcement of this right by the appellant is the law as it stood on 11-5-1967. As shown earlier the Gold Control Rules, 1962 were amended on 1-11-1966 whereby the Gold Control Administrator was given a power to review the orders/penalties imposed by the Collector. In fact, the Collector while passing the order on 11-5-1967 has stated that the order was passed under the Gold Control Rules, as amended. It is, therefore, clear that the order passed by the Collector on 11-5-1967 was subject to the provisions regarding revision. The order of the Collector in those circumstances cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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