https://www.taxtmi.com/caselaws?id=100720 A statutory power of inspection under section 29 of the Madhya Pradesh General Sales Tax Act, 1958 includes the ancillary authority to enter business premises and temporarily secure account books for effective inspection, even if the dealer does not voluntarily produce them. Such temporary securing is not seizure where it is aimed at inspection and not dispossession for retention. Resistance to the Inspector's lawful discharge of duty, including removal of the books and use of criminal force, attracted liability under sections 353 and 506(1) of the Indian Penal Code, and the plea of private defence was unavailable. en-us Mon, 01 Sep 1969 00:00:00 +0530 Wed, 18 Sep 2013 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100720 A statutory power of inspection under section 29 of the Madhya Pradesh General Sales Tax Act, 1958 includes the ancillary authority to enter business premises and temporarily secure account books for effective inspection, even if the dealer does not voluntarily produce them. Such temporary securing is not seizure where it is aimed at inspection and not dispossession for retention. Resistance to the Inspector's lawful discharge of duty, including removal of the books and use of criminal force, attracted liability under sections 353 and 506(1) of the Indian Penal Code, and the plea of private defence was unavailable. Case-Laws VAT and Sales Tax Mon, 01 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100720