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TMI Blog1968 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... eo and Sarjoo under section 353 of the Indian Penal Code and sentenced them to pay a fine of Rs. 1,000 each or in default to suffer imprisonment for six months. He convicted Satnarayan, Billat, Gullat and Bishwanath under section 353 read with section 149 and sentenced them to pay a fine of Rs. 200 each or in default to suffer simple imprisonment of three months. He convicted all of them under section 147 but did not pass a separate sentence under it. He acquitted all of them of the charge under section 395. The State of Bihar filed an appeal and a revision petition for enhancement of the sentence. The High Court allowed the appeal and revision petition in part. It convicted Sheonath, Matukdeo and Sarjoo under section 395 and sentenced them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the books of account and papers he found that double sets of books of account with discrepant and incorrect entries were being maintained with a view to evasion of sales tax. He seized the books and papers and packed them in a gunny bag. A seizure list was prepared. A copy of the list was offered to Matukdeo who refused to accept it. In the meantime a mob with the common intention of snatching away the seized books of account came upstairs. At the sight of the mob Sharma and some members of the party bolted the door of the closed verandah. Gullat, Billat and Satnarayan and other members of the mob attempted to break open the door of the verandah. Sharma and his party then went inside the central room with the bag containing the seized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore him any accounts or documents, relevant to the financial transactions of a dealer, including accounts or documents relating to profits derived from the business of any firm, or to furnish any information relating to the stocks of goods of, or, purchases, sales and deliveries of goods by, the dealer as may be necessary for this purposes of this Act. (2) All accounts, registers and documents relating to the stocks of goods of, or purchases, sales and deliveries of goods by, any dealer and all goods kept in any place of business of any dealer shall at all reasonable times be open to inspection by the Commissioner. (3) If the Commissioner has reason to suspect that any dealer is attempting to evade the payment of any tax due from him un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fines "place of business" to mean any place where a dealer sells goods or keeps accounts of sales. Rule 3 provides that an Assistant Commissioner of Sales Tax and a Superintendent of Sales Tax may be appointed under section 3(1) to assist the Commissioner. Rule 4 provides that an application for registration shall be in Form 1. The proviso to rule 4 provides that a dealer other than a dealer registered under the rule 10(1) having more than one place of business shall make a separate application in respect of every such place. Rule 10(1) provides for registration of dealers in special circumstances. Form I requires the dealer to state the location of the place of business for which the application is made, a complete list of warehouses in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in his application for registration. It is the duty of the dealer to declare all his places of business. If he has more than one place of business he is required to disclose them and to make a separate application for every such place. If he changes the place of business or opens a new one he is required to give information to the prescribed authority. The non-disclosure of a place of business does not make that place immune from entry and search under section 17. The power under section 17 can be exercised in relation to any dealer whether registered or unregistered. An unregistered dealer is not exempt from the operation of section 17 though he made no application for registration declaring his place of business. We are of the opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of dacoity was a technical one. The appellants did not cause hurt to any member of the raiding party. The appellants have already undergone imprisonments for about a month. We think that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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