Section 23. Except in the case of any quantity of gold acquired, accepted, bought or received after the date of

23. Except in the case of any quantity of gold acquired, accepted, bought or received after the date of making of any return referred to in section 56, no licensed refiner shall, in his capacity as such refiner, either own or have in his possession, custody or control any gold which has not been included in such return: Provided that any gold acquired, accepted, bought or received after the date of making such return shall be included in the next succeeding return.