https://www.taxtmi.com/caselaws?id=127879 Public officers acting beyond statutory authority and unlawfully attempting to seize private account books can trigger the affected person's right of private defence. The text states that commercial tax officials had no lawful power to forcibly take the mill clerk's records, so the seizure was treated as illegal and ultra vires. On those facts, the accused and other employees were entitled to resist the unlawful interference, and force used solely for that resistance could not be characterised as criminal. The stated result is that no offence was made out, and the conviction and sentence were unsustainable. en-us Mon, 15 Dec 1958 00:00:00 +0530 Fri, 22 Mar 2013 12:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127879 Public officers acting beyond statutory authority and unlawfully attempting to seize private account books can trigger the affected person's right of private defence. The text states that commercial tax officials had no lawful power to forcibly take the mill clerk's records, so the seizure was treated as illegal and ultra vires. On those facts, the accused and other employees were entitled to resist the unlawful interference, and force used solely for that resistance could not be characterised as criminal. The stated result is that no offence was made out, and the conviction and sentence were unsustainable. Case-Laws VAT and Sales Tax Mon, 15 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127879