https://www.taxtmi.com/caselaws?id=128436 Powers of entry under the Madras General Sales Tax Act, 1939 were confined to offices, shops, godowns or other places where business is actually carried on. The Court held that officers could not enter a private dwelling merely on suspicion that business might be conducted there, and that entry into a house without proof of lawful business use was unauthorized. Because the intrusion was unlawful, resistance by the occupants could not amount to obstruction of a lawful official act, so the charge under section 353 IPC also failed. The acquittals were therefore upheld. en-us Fri, 21 Apr 1961 00:00:00 +0530 Fri, 05 Apr 2013 15:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128436 Powers of entry under the Madras General Sales Tax Act, 1939 were confined to offices, shops, godowns or other places where business is actually carried on. The Court held that officers could not enter a private dwelling merely on suspicion that business might be conducted there, and that entry into a house without proof of lawful business use was unauthorized. Because the intrusion was unlawful, resistance by the occupants could not amount to obstruction of a lawful official act, so the charge under section 353 IPC also failed. The acquittals were therefore upheld. Case-Laws VAT and Sales Tax Fri, 21 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128436