TaxTMI 
TaxTMI 
2006 (3) TMI 714
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....investigation filed a report before the Magistrate. On the protest application filed by the complainant, the Magistrate after recording the statement of the complainant took cognizance of the offence and issued process. On issuing process the petitioner filed Crl. M.P. No. 54 of 1997 seeking dismissal of the complaint alleging that in view of bar contained under section 37 of the Andhra Pradesh General Sales Tax Act, 1957 read with section 197, Cr. P.C. without prior sanction, petitioner, who was working as Assistant Commissioner (Intelligence) at the relevant time and who made the search of the business premises of the complainant in his official capacity, cannot be proceeded. Petitioner also filed Crl. P. No. 4006 of 1997 before this c....
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....ed under section 37 of the APGST Act and entire proceedings initiated against the petitioner are liable to be quashed. Sri D. Bhaskara Reddy, learned counsel for the second respondent, submits that the very fact the accused raided not only the business premises but also house and took away Indira Vikas Patras without any acknowledgment and the same cannot be in discharge of official duties cannot claim protection under section 37 of the APGST Act and also placed reliance on the judgment of the Supreme Court in P.K. Pradhan v. State of Sikkim AIR 2001 SC 2547; [2001] 2 ALD (Crl.) 332. It is convenient to consider the submissions made by the counsel on either side in the context of statutory provisions under the APGST Act. "Section 2....
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....r amount due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or other documents of the dealer as he may consider necessary, and shall give the dealer a receipt for the same. The accounts, registers and documents so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act: Provided that such accounts, registers and documents shall not be retained for more than thirty days at a time except with the permission of the next higher authority. (4) For the purposes of sub-section (2) or sub-section (3), any such officer shall have power to enter and search, at any time during the business hours pre....
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....person in occupation of the premises, if he is present therein, fails or refuses to open the door on being called upon to do so. Section 37. Protection of acts done in good faith.-(1) No suit, prosecution or other proceeding shall lie against any officer or servant of the State Government for any act done or purporting to be done under this Act without the previous sanction of the State Government, and no such suit, prosecution or other proceeding shall be instituted after the expiry of six months from the date of the act complained of. (2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duti....
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....imachal Pradesh v. M.P. Gupta AIR 2004 SC 730; [2003] 8 Supreme 706 held that official act can be performed both in discharge of official duty as well as dereliction of duty even if the act done is in dereliction of duty to attract the bar under section 197, Cr. P.C. In the light of the law as aforesaid it has to be considered now whether the act done by the petitioner is in discharge of official duty or in dereliction of it. Sub-section (3) of section 28 referred to above clearly manifests that whenever an officer suspects the dealer he has to record the reasons in writing, seize such accounts, registers and other documents of the dealers as he may consider necessary and shall give the dealer a receipt of the same. Sub-section (4)....