https://www.taxtmi.com/caselaws?id=150273 Authorised sales tax officers may enter and inspect non-residential business premises during business hours or at reasonable times where no hours are prescribed, requiring production of accounts and verifying stock. Safeguards applicable to residential premises and search warrants do not extend to such business inspections. Private defence does not arise against public servants acting in good faith under colour of office unless there is a reasonable apprehension of death or grievous hurt. Assault on inspecting officers and damage to official property may attract criminal liability, but each accused's individual involvement or constructive liability must be separately assessed on the evidence. en-us Fri, 27 Nov 1970 00:00:00 +0530 Sat, 11 May 2013 10:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150273 Authorised sales tax officers may enter and inspect non-residential business premises during business hours or at reasonable times where no hours are prescribed, requiring production of accounts and verifying stock. Safeguards applicable to residential premises and search warrants do not extend to such business inspections. Private defence does not arise against public servants acting in good faith under colour of office unless there is a reasonable apprehension of death or grievous hurt. Assault on inspecting officers and damage to official property may attract criminal liability, but each accused's individual involvement or constructive liability must be separately assessed on the evidence. Case-Laws VAT and Sales Tax Fri, 27 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150273