Sales tax inspection powers: refusal to produce a notebook at business premises was treated as obstruction, and inspection could not be blocked by claiming privacy.

Refusal to produce a notebook found at business premises amounted to obstruction of an authorised sales tax inspection where the officer had statutory power to enter the shop, require production of accounts and documents relating to the business, and inspect records kept in the ordinary course of business. The court held that effective obstruction was sufficient for liability under section 15(c); physical force was not required. It also held that a dealer could not resist inspection by a bare claim that the notebook contained private accounts, because documents found on the premises during business hours could be required for production so the officer could determine whether they related to the business. The conviction and sentence were upheld.

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Issues: (i) Whether refusal to surrender a notebook found in the shop amounted to preventing or obstructing an authorised sales tax officer from inspecting accounts and documents under the Sales Tax Act. (ii) Whether the officer was entitled to require production of the book even though the accused claimed that it contained private accounts.

Issue (i): Whether refusal to surrender a notebook found in the shop amounted to preventing or obstructing an authorised sales tax officer from inspecting accounts and documents under the Sales Tax Act.

Analysis: The inspection powers under section 14 permitted an authorised officer to enter the place of business and require production of accounts and other documents relating to the business, and to inspect the records kept there in the ordinary course of business. The accused, being in charge of the shop, withheld the notebook, refused repeated demands for its production, and thereby effectively prevented the officer from carrying out the inspection. For an offence under section 15(c), it was sufficient that the inspection was effectively obstructed; use of force was not necessary.

Conclusion: The refusal to produce the notebook amounted to obstruction within the meaning of section 15(c) of the Sales Tax Act.

Issue (ii): Whether the officer was entitled to require production of the book even though the accused claimed that it contained private accounts.

Analysis: Section 14 authorised the inspecting officer to require production of accounts and documents relating to the business. Records found at the business premises during business hours could legitimately be treated as relevant to the business unless the dealer rebutted that presumption. The accused could not defeat the statutory inspection by a bare assertion that the book was private. He was bound to produce it so that the officer could determine whether the entries related to the shop business or to private affairs.

Conclusion: The officer was entitled to insist on production of the notebook for inspection.

Final Conclusion: The conviction and sentence were upheld, and the revision failed.

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