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Issues: Whether the search of the car and the consequent conviction under the Mysore Excise Act were vitiated for -compliance with the statutory requirement of recording grounds of belief before conducting search under the urgent-search provision.
Analysis: The statutory scheme distinguished between searches made under warrant and urgent searches without warrant. The urgent-search provision required the officer to record the grounds of belief before entering and searching, where obtaining a warrant would defeat the purpose of the search. The record showed no such grounds had been recorded before the car was searched. A car fell within the expression used in the Act for the place liable to search. The omission was therefore not a mere irregularity but a direct failure to comply with a mandatory safeguard designed to protect personal liberty and prevent arbitrary search.
Conclusion: The search was without jurisdiction and the conviction based on that search could not stand; the appellant was entitled to acquittal.
Ratio Decidendi: Where a statute makes recording of grounds of belief a precondition for an urgent search without warrant, non-compliance renders the search illegal and vitiates any conviction founded upon it.