https://www.taxtmi.com/caselaws?id=127128 The statutory power of inspection under the sales tax law was strictly confined to business accounts, registers, goods and premises, and had to be exercised at reasonable times. It did not authorise an to demand private papers or cash unrelated to business records, or to compel the assessee to sign a statement prepared by the officer. On the facts, obstruction was not proved, and refusal to comply with unauthorised demands during a holiday or lunch interval could not constitute the offence charged. The conviction under Section 15(c) was therefore not sustainable, and acquittal followed. en-us Wed, 29 Aug 1951 00:00:00 +0530 Wed, 27 Feb 2013 09:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127128 The statutory power of inspection under the sales tax law was strictly confined to business accounts, registers, goods and premises, and had to be exercised at reasonable times. It did not authorise an to demand private papers or cash unrelated to business records, or to compel the assessee to sign a statement prepared by the officer. On the facts, obstruction was not proved, and refusal to comply with unauthorised demands during a holiday or lunch interval could not constitute the offence charged. The conviction under Section 15(c) was therefore not sustainable, and acquittal followed. Case-Laws VAT and Sales Tax Wed, 29 Aug 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127128