https://www.taxtmi.com/caselaws?id=168691 Section 151 CPC cannot be used to authorise seizure of a party's account books where the Code provides no such power and instead supplies specific procedures for discovery and production of documents. An order appointing a commissioner for that purpose was therefore without jurisdiction and void. A person appointed under such an invalid order could not be treated as a public servant under Explanation 2 to Section 21 IPC, because the deeming fiction applies only where there is an existing office lawfully capable of being held. The conviction under Section 165-A IPC therefore could not stand, and the appeal was allowed. en-us Tue, 27 Sep 1960 00:00:00 +0530 Mon, 23 Mar 2015 15:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168691 Section 151 CPC cannot be used to authorise seizure of a party's account books where the Code provides no such power and instead supplies specific procedures for discovery and production of documents. An order appointing a commissioner for that purpose was therefore without jurisdiction and void. A person appointed under such an invalid order could not be treated as a public servant under Explanation 2 to Section 21 IPC, because the deeming fiction applies only where there is an existing office lawfully capable of being held. The conviction under Section 165-A IPC therefore could not stand, and the appeal was allowed. Case-Laws Indian Laws Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168691