https://www.taxtmi.com/caselaws?id=127674 A special Assistant Commercial Tax Officer was treated as an authorised officer entitled to inspect dealers' accounts under the Madras General Sales Tax Act and the governing notification. The omission to name special officers expressly in one clause was regarded as a defect in form, not substance, and later amendment confirmed that construction. Inspection during lunch hour was held to be at a reasonable time, so resistance to the officer attracted liability under the sales tax and penal provisions. The convictions were sustained, but the sentence was mitigated in view of immediate contrition and apology, with the fines reduced by half. en-us Thu, 10 Jan 1957 00:00:00 +0530 Thu, 14 Mar 2013 10:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127674 A special Assistant Commercial Tax Officer was treated as an authorised officer entitled to inspect dealers' accounts under the Madras General Sales Tax Act and the governing notification. The omission to name special officers expressly in one clause was regarded as a defect in form, not substance, and later amendment confirmed that construction. Inspection during lunch hour was held to be at a reasonable time, so resistance to the officer attracted liability under the sales tax and penal provisions. The convictions were sustained, but the sentence was mitigated in view of immediate contrition and apology, with the fines reduced by half. Case-Laws VAT and Sales Tax Thu, 10 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127674