TaxTMI 
TaxTMI 
1958 (12) TMI 29
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....ount books from the hands of P.W. 1, who is not one of the Commercial Inspectors empowered to inspect the accounts of dealers and in using force to P.W. 1 in so snatching away or in preventing P.W. 1 from forcibly taking back the books from him, amounts to an offence? The facts out of which the prosecution in this case has arisen are as follows: The accused is an employee in Basavamba Rice and Oil....
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.... the Commercial Inspector specially appointed for the investigation of evasions under the said Act has power to inspect at all reasonable times the accounts and registers maintained by the dealers in the ordinary course of their business, the goods in their possession and their offices, shops, godowns, vessels or vehicles. Even if it is assumed for the purpose of this case that P.W. 2 was the Comm....
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....fficer directs the production of account books from the dealers and the account books are so produced, it would then be open to a Commercial Tax Inspector specially appointed for investigation of evasions like P.W. 2 in this case, to inspect the accounts. The prosecution case is that P.W. 1 and P.W. 2 entered the premises of the mill and forcibly removed a gunny bag containing account books from u....
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....ce, P.W. 1 came to be pushed, it amounted to no offence, as the force was used in exercise of right of private defence open to the accused in law. If P.Ws. 1 and 2 took the law into their own hands and exceeded their powers and encroached upon the lawful right of citizens they have only to thank themselves if they came to be assaulted in the illegal exercise of their official functions. This is a....