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1962 (9) TMI 42 - SC - VAT and Sales TaxWhether in the circumstances of this case it can be said that criminal force was used to the Inspector of Sales Tax? Whether an act of the kind proved in the case before us falls under section 353, Indian Penal Code? Held that:- Appeal dismissed. Do not agree with the suggestion implicit in the concluding part of his judgment that where the facts disclose an offence under section 26 of the Bihar Sales Tax Act resort should rather be had to the provisions of that section than to the general law even if the act amounts to an offence under the general law.
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