https://www.taxtmi.com/caselaws?id=150378 An exploratory examination of premises to locate concealed account books constitutes a search, not a mere inspection, where the documents are not open to view and are brought out only after business hours. Because the search was conducted without compliance with the Code of Criminal Procedure, it was illegal, and the seizure made pursuant to it could not stand. The petitioner was therefore entitled to return of the account books and the copies of notes made from them. en-us Fri, 29 Jun 1973 00:00:00 +0530 Mon, 13 May 2013 18:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150378 An exploratory examination of premises to locate concealed account books constitutes a search, not a mere inspection, where the documents are not open to view and are brought out only after business hours. Because the search was conducted without compliance with the Code of Criminal Procedure, it was illegal, and the seizure made pursuant to it could not stand. The petitioner was therefore entitled to return of the account books and the copies of notes made from them. Case-Laws VAT and Sales Tax Fri, 29 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150378