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Issues: Whether the accused committed an offence by using force while resisting the forcible taking of account books by commercial tax officials, and whether the accused could invoke the right of private defence against the officials' unlawful act.
Analysis: The authority of the commercial tax officials depended on the governing notification and the statutory powers conferred upon specially empowered officers. On the facts found, the officials had no power to forcibly seize the account books from the clerk of the mill, and their conduct was treated as an illegal and ultra vires seizure of private property. Since the officials exceeded their lawful authority, the accused and other employees were entitled to resist that unlawful interference in exercise of the general right of private defence. Force used by the accused in that context could not be treated as criminal.
Conclusion: The accused did not commit any offence in resisting the illegal act, and the conviction and sentence were unsustainable.
Final Conclusion: The revision succeeded and the conviction was set aside, with the fine ordered to be refunded if already paid.
Ratio Decidendi: Where public officers act beyond their statutory powers and unlawfully seize private property, the affected person may lawfully resist under the right of private defence, and force used solely in such resistance does not constitute an offence.