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Judgment
Venkataswami, J.—This petition u/s 82(B)(iii) of the Gold Control Act is for a direction to the Customs, Excise and Gold (Control)
Appellate Tribunal to state the case and refer the questions of law revised before it. Before the Tribunal, the Revenue raised five questions of law
for reference. However, before us, the learned Additional Central Government Standing Counsel has confined with reference to the following two
questions of law alone, viz.
Whether the Tribunal is correct in holding that the question of making entry in the accounts of ornaments kept in the pawn broking premises
meant for the purpose of sale does not arise in terms of Section 6(2) ?
Whether the Tribunal is correct in upholding the claim of the 2nd respondent herein that in the context of the case, charges u/s 6(2) and Sec.
27(1) would not co-exist ?
We are satisfied after hearing counsel on both sides and after going through the order of the Tribunal that the above questions of law do arise for
decision of this Court. Accordingly, we direct the Tribunal to state the case and refer the above questions of law for the decision of this Court.