TMI Blog1968 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... tences imposed by the High Court to the periods of imprisonments already undergone by the appellants. In the result, the appeal is allowed in part. The convictions of the appellants by the courts below including their convictions by the High Court under section 305 are affirmed. The sentences under section 305 and the enhanced sentences in respect of other offences imposed on the appellants by the High Court are reduced to the periods of imprisonments already undergone by them. The sentences imposed on the appellants by the Third Assistant Sessions Judge, Patna, are maintained. - Criminal Appeal No. 189 of 1965 - - - Dated:- 30-4-1968 - SIKRI S.M. AND BACHAWAT R.S. JJ. R.K. Garg for D.P. Singh, for the respondent. A.S.R. Char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them to undergo rigorous imprisonment for one year each, enhanced the sentence imposed upon them under section 153/149 by adding sentences for one year's rigorous imprisonment against each of them and directed that 'the substantive sentences of imprisonment would run concurrently. It acquitted Bishwanath of all the charges. Sheonath, Matukdeo, Sarjoo, Satnarayan, Billat and Gullat have filed this appeal after obtaining special leave from this Court. The courts below have found the following facts: Maheshwar Datta Sharma was the Superintendent of Commercial Taxes (Intelligence Branch) exercising the powers of Assistant Superintendent of Sales Tax. He received information that the firm of Mohanlal Sitaram was maintaining incorrect account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the inspection, search and seizure were made by Sharma in the exercise of his powers under section 17 of the Bihar Sales Tax Act, 1947. Mr. Chari attacked this finding. He contended that- (1) the power of inspection, seizure and search under section 17 of the Bihar Sales Tax Act can be exercised only in a place of business declared by the dealer under the Act and the Rules and as the gaddi at Adrakhghat was not such a place of business, the inspection, search and seizure were illegal, and (2) that Sharma made the search and seizure in the course of an investigation of a cognizable offence, and as there was contravention of section 165(4) read with section 103 of the Criminal Procedure Code, the search and seizure were illegal. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner may enter and search any place of business of any dealer." Section 3 empowers the State Government to appoint any person to assist the Commissioner of Sales Tax. Section 9 provides for registration of dealers. Section 11 provides for publication of the list of registered dealers. Section 18 authorises the State Government to delegate the powers of the Commissioner to any officer appointed under section 3 to assist him. Section 19 requires a registered dealer or any other dealer to whom a notice is served under section 12(1) to give information of any change of his place of business or the opening of a new place of business. The maintenance of incorrect accounts is a cognizable offence punishable under section 26(1)(g). Under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red dealers. The lists give the location of their places of business. It is to be noticed that in the application for registration a dealer is required to disclose his place of business. The place of business disclosed by him is mentioned in the certificate of registration and the list of registered dealers. But the Act and the Rules nowhere say that if he has some other place of business, such place cannot be regarded as a place of business. On the contrary, rule 2(1) defines "place of business" to mean any place where a dealer sells goods or keeps accounts of sales. The dealer Mohanlal Sitaram kept accounts of sales at his secret gaddi at Adrakhghat. The gaddi was therefore a place of business of the dealer. The Commissioner could ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a later stage that it is not his place of business. If the Commissioner enters and searches any other place, he does so at his own peril. If it turns out that that place is not the place of business of the dealer the Commissioner will be guilty of trespass. We are not satisfied that Sharma made the search and seizure in the course of an investigation of a cognizable offence. Sharma stated that he was not authorised by the Commissioner under section 27 to investigate an offence. That is why he did not reduce' to writing the information given to him that the dealer was maintaining incorrect accounts and did not require the informant to sign a written information. Only the power of the Commissioner under section 17 was delegated to Sharma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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