Sales tax inspection powers and private defence limits in action at a non-residential business premises

Officers authorised under sales tax law may enter a non-residential business premises at reasonable times to inspect stock and accounts, and the safeguards for residential searches do not apply in that setting. The article also notes that a private defence plea fails where officers act in good faith under colour of office and there is no reasonable apprehension of death or grievous hurt, but individual liability of each accused must still be examined separately on the evidence, leading to remand for fresh consideration of culpability.

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Issues: (i) Whether officers of the commercial tax department were lawfully entitled to enter a non-residential mill premises at night and inspect the stock and registers under the sales tax law. (ii) Whether the accused were protected by private defence in assaulting the officers and damaging the jeep, and whether the lower appellate court had properly considered individual liability.

Issue (i): Whether officers of the commercial tax department were lawfully entitled to enter a non-residential mill premises at night and inspect the stock and registers under the sales tax law.

Analysis: Section 28 of the Andhra Pradesh General Sales Tax Act empowered authorised officers to require production of accounts and to enter and inspect business premises at business hours or, where no hours are prescribed, at reasonable times. The mill was found to be working with lights on, and the officers only entered the verandah, counted the bags, and asked for the register to verify the entry of the goods. The safeguards relating to residential premises and search warrants did not apply to a business premises of this nature.

Conclusion: The entry and inspection were held to be authorised.

Issue (ii): Whether the accused were protected by private defence in assaulting the officers and damaging the jeep, and whether the lower appellate court had properly considered individual liability.

Analysis: The officers were acting under colour of office and in good faith when making a surprise inspection, and there was no reasonable apprehension of death or grievous hurt to attract private defence. The assault on the officers, including the injuries to the Commercial Tax Officer, amounted to an offence, and there was also evidence of damage to the jeep. However, the lower appellate court had not examined the complicity of each accused separately or their constructive liability on the evidence.

Conclusion: The plea of private defence was rejected, but the matter was remanded for fresh consideration of the liability of each accused.

Final Conclusion: The acquittal was set aside and the case was sent back for reconsideration on individual culpability in the light of the evidence.

Ratio Decidendi: Officers authorised under the sales tax law may inspect non-residential business premises at reasonable times, and no right of private defence arises against public servants acting in good faith under colour of office unless there is a reasonable apprehension of death or grievous hurt.

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