https://www.taxtmi.com/caselaws?id=144114 A Sales Tax Officer lawfully inspecting books was entitled under section 13 of the U.P. Sales Tax Act to take possession of a suspicious account book for investigation, because the power of inspection included the power to seize the document when necessary. Forcibly snatching the book from the officer while he was retaining it in official custody constituted use of force to obstruct a public servant in discharge of duty, so the ingredients of section 353 IPC were satisfied and the conviction was upheld, though the sentence was reduced. en-us Mon, 31 Jan 1966 00:00:00 +0530 Fri, 19 Apr 2013 17:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144114 A Sales Tax Officer lawfully inspecting books was entitled under section 13 of the U.P. Sales Tax Act to take possession of a suspicious account book for investigation, because the power of inspection included the power to seize the document when necessary. Forcibly snatching the book from the officer while he was retaining it in official custody constituted use of force to obstruct a public servant in discharge of duty, so the ingredients of section 353 IPC were satisfied and the conviction was upheld, though the sentence was reduced. Case-Laws VAT and Sales Tax Mon, 31 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144114