Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1968 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1968 (4) TMI 65 - SUPREME COURTWhether the power under section 17 can be exercised in relation to any dealer whether registered or unregistered? Held that:- Appeal partly allowed. Only the power of the Commissioner under section 17 was delegated to Sharma. In making the inspection, search and seizure he was exercising the powers under section 17. He was not investigating or dealing with an offence. The provisions of section 165(4) read with section 103 of the Criminal Procedure Code were therefore not attracted and he was not required to comply with those provisions. The ends of justice will be met by reducing the sentences 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.
|