TaxTMI 
TaxTMI 
1966 (1) TMI 66
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....th the Courts below. He was sentenced to undergo rigorous imprisonment for a period of one year. Sri Chandra Mohan Lamgora, Sales Tax Officer, Special Investigation Branch, made a surprise check of the shop belonging to Ramesh Chandra, applicant, at Sikandrabad. He checked the account books and the stock and then went in the inner side of the shop and noticed some other account books in ....
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....ed out of enmity at the instance of one Har Swarup and that his account books were checked and a signed survey memo was given to him by Sri Lamgora. Sri Chandra Mohan Lamgora, Sri S.V. Agarwal (the Assistant Sales Tax Officer, Bulandshahr), Ram Prasad, Har Swarup and Faqir Chand were eye-witnesses of the occurrence. In defence Shyam Sunder Lal and Ratish Chand were examined. Both the Courts below ....
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....and. He was entitled to do so under sub-section (3) of section 13 of the U.P. Sales Tax Act. It provides that any officer authorised under sub-section (2) not being an Assistant Sales Tax Officer or an officer below that rank having reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act, and that anything necessary for the purposes of an ....
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....the Special Investigation Branch was clearly authorised to make such an inspection and was, therefore, entitled to seize the account books. The account book, as found by both the Courts below, was actually snatched with a jerk (jhatke se chhin liya) out of the hands of Sri Lamgora by Ramesh Chandra when Sri Lamgora wanted to keep it in his possession. An offence under section 353, Indian Penal Cod....