TMI Blog1971 (2) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the General Clauses Act, follow. For ascertaining whether there is a contrary intention, one has to look into the provisions of the Gold (Control) Act, 1968. In order to see whether the rights and liabilities under the repealed law have been put an end to by the new enactment, the proper approach is not to, enquire if the new enactment has by its new provisions kept alive the rights and liabilities under the repealed law but whether it has taken away those rights and liabilities The absence of a saving clause in a new enactment preserving the rights and liabilities under the repealed law is neither material nor decisive of the question. For the reasons mentioned above we agree with the High Court that the proceedings commenced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity, description, or other particulars of the gold owned by him and Sub-rule 11 of that rule lays down that any person in possession or control of gold, not being ornaments shall be presumed, until the contrary is proved, to be the owner thereof. Under Rule 126(1), the declaration in question was required to be made before the 28th February, 1963. On February 7, 1963, the appellant made a declaration of 25 sovereigns and six gold bars, each of 26.2/3 Tolas in the prescribed form. 3. On November 18, 1964, a squad of Income-Tax Officers commenced searching the premises of the appellant. The search continued upto November 21, 1964. On November 20, 1964 the search party discovered huge amount of gold kept buried in one of the rooms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant was pending before the High Court, the President withdrew the proclamation of emergency. Thereafter the Gold (Control) Ordinance of 1968 was issued. That Ordinance repealed Part XII-A of the Rules . The provisions therein were replaced by the provisions of the Ordinance. Section 117(1) of the Ordinance dealt with Repeals and Savings. Section 117 provided : (1) As from the commencement of this Ordinance, the provisions of Part XII-A of the Defence of India Rules, 1962 shall stand repealed and upon such repeal, Section 6 of the General Clauses Act, 1897, shall apply as if the said Part were a Central Act; (2) Notwithstanding the repeal made by Sub-section (1) but without prejudice to the application of Section 6 of the Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed, or forfeiture ordered, whether under the Gold (Control) Ordinance 1968 or Part XII-A of the Defence of India Rules, 1962, shall in so tar as it is not inconsistent with the provisions of this Act, be deemed to have been done, taken, made, given, issued, granted, adjudged, imposed or ordered, as the case may be, under the corresponding provision of this Act, as if this Act had commenced on the 29th day of June, 1968. 7. In view of Section 116(2) of the Gold (Control) Act, 1968, it was urged on behalf of the appellant that the notice issued on June 5, 1965 can no more be operative because under the Gold (Control) Act, 1968, there are no provisions for making declaration relating to the possession of primary gold. At this stage it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 6 of the General Clauses Act are attracted in view of the repeal of the Gold (Control) Ordinance, 1968. As the Gold (Control) Act, does not exhibit a difference or contrary intention, proceedings initiated under the repealed law must be held to continue. We must also remember that by Gold (Control) Ordinance, ''Rules were deemed as an act of Parliament. Hence on the repeal of the Rules and the Gold (Control) Ordinance, 1968, the consequences mentioned in Section 6 of the General Clauses Act, follow. For ascertaining whether there is a contrary intention, one has to look into the provisions of the Gold (Control) Act, 1968. In order to see whether the rights and liabilities under the repealed law have been put an end to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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