1966 (1) TMI 66 - HC - VAT and Sales Tax

Summary

Issues:
Conviction under section 353, Indian Penal Code based on obstruction during a surprise check by a Sales Tax Officer.

Analysis:
The case involved an application in revision by Ramesh Chandra against his conviction under section 353, Indian Penal Code, and the sentence imposed by both lower Courts. The Sales Tax Officer, during a surprise check at Ramesh Chandra's shop, found discrepancies in account books and attempted to seize a suspicious account book belonging to another individual. Ramesh Chandra obstructed the officer by snatching the book, leading to his conviction. The defense claimed false implication due to enmity, but the prosecution's evidence was upheld by both lower Courts.

The key contention was whether the obstruction by Ramesh Chandra during the inspection constituted an offense under section 353, Indian Penal Code. The Sales Tax Officer was authorized to inspect and seize documents under the U.P. Sales Tax Act. As a Sales Tax Officer of the Special Investigation Branch, he had the authority to conduct the inspection and seize account books. The act of snatching the account book from the officer amounted to obstruction, justifying the conviction under section 353. The Court affirmed the conviction but reduced the sentence to six months rigorous imprisonment.

In conclusion, the application in revision against the conviction was dismissed, and the sentence was reduced to six months of rigorous imprisonment. Ramesh Chandra was directed to surrender and serve the reduced sentence. The judgment emphasized the authority of officers to conduct inspections and seize relevant documents under the law, highlighting the seriousness of obstructing such official duties.