1958 (12) TMI 29 - HC - VAT and Sales Tax

Summary

Issues:
1. Whether the act of the accused in snatching away the account books from the hands of a person not authorized to inspect the accounts amounts to an offenseRs.
2. Whether the accused had the right to resist the illegal action of the individuals attempting to inspect the accountsRs.
3. Whether the force used by the accused in resisting the illegal action constituted an offenseRs.

Analysis:
The judgment dealt with the issue of whether the accused's actions in snatching away account books from an unauthorized person and using force to prevent inspection constituted an offense. The court examined the powers of Commercial Inspectors under the notification of the Government and concluded that the individuals attempting to inspect the accounts had exceeded their powers. It was held that the accused had the right to resist such illegal actions under the general right of private defense. The force used by the accused in pushing the individual attempting to inspect the accounts was deemed to be in exercise of the right of private defense and not an offense.

Furthermore, the court emphasized that if the individuals attempting to inspect the accounts exceeded their powers and encroached upon the lawful rights of citizens, they could face consequences such as being assaulted in the illegal exercise of their official functions. The court highlighted that the actions of the individuals amounted to a seizure of private property under relevant laws, which they were not empowered to do. As a result, the court quashed the conviction and sentence of the accused, stating that no offense had been committed. The judgment also ordered the refund of any fines paid by the accused.

In conclusion, the judgment clarified the limits of authority of Commercial Inspectors and affirmed the right of individuals to resist illegal actions in defense of their rights. The court's decision focused on ensuring that actions taken by individuals in official capacities are within the bounds of the law to prevent unwarranted encroachment on the rights of citizens.