https://www.taxtmi.com/caselaws?id=100523 Power under section 17 of the Bihar Sales Tax Act extended beyond declared registration premises to any place that in fact functioned as the dealer's place of business, including a secret gaddi used to keep account books, so search and seizure there were valid. Procedural safeguards under section 165(4) read with section 103 of the Code of Criminal Procedure, 1898 did not apply because the officer acted under special delegated powers of inspection, search and seizure under the sales tax law, not as a police investigator of a cognizable offence. The offences were treated as technical, and imprisonment was reduced to the period already undergone. en-us Tue, 30 Apr 1968 00:00:00 +0530 Thu, 19 Sep 2013 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100523 Power under section 17 of the Bihar Sales Tax Act extended beyond declared registration premises to any place that in fact functioned as the dealer's place of business, including a secret gaddi used to keep account books, so search and seizure there were valid. Procedural safeguards under section 165(4) read with section 103 of the Code of Criminal Procedure, 1898 did not apply because the officer acted under special delegated powers of inspection, search and seizure under the sales tax law, not as a police investigator of a cognizable offence. The offences were treated as technical, and imprisonment was reduced to the period already undergone. Case-Laws VAT and Sales Tax Tue, 30 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100523