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TMI Blog1969 (9) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... p of the appellant Mangat Rai, run under the name and style "Mangat Rai Ram Kumar". The officer visited the shop for a surprise check. He informed the appellant that he wanted to inspect his account books. At that time they were in the verandah which is common to the shop of the appellant and the neighbouring shop of Munshiram. It is perhaps best to describe what happened in the words of the Inspector: "I entered the shop of the accused for inspection and Shri Warudkar entered the shop of Munshiram. The accused, Harikishan and myself all three entered the shop of the accused. I and Harikishan sat on the Gadi of the accused and the accused Mangat Rai sat near the iron safe. I asked the accused person to show his account books for inspection. Many account books were kept there. He took out 3 note-books of the size of exercise note-books out of them. I thought that he was taking them out for showing the same to me for inspection. In the meantime Dayakishan, who is the son of the accused also came into the shop. The accused kept one note-book as it was and he handed over the remaining two note-books to his son and asked him to run away for keeping the same at his house. When the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inspection of accounts. He says that if there is any obstruction to inspection it may be punishable under section 46(h) of the Act, but the Sales Tax Inspector cannot do anything to forcibly inspect the accounts. He urges that what has happened in this case is an attempt on the part of the Sales Tax Inspector to exercise the powers under section 29(3) of the Act, and it is common ground that the Sales Tax Inspector did not have power to act under section 29(3). In order to appreciate the arguments of the learned counsel it is necessary to set out the relevant provisions of the Act and the Rules. Madhya Pradesh General Sales Tax Act. "Section 29. Production and inspection of accounts and documents and search of premises.- (1) The Commissioner may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts, registers or documents, relevant to the financial transactions of a dealer including accounts, registers or documents relating to profits derived from the business of any firm, or to furnish any information, relating to the stock of goods of the dealer, or purchases, sales or deliveries of goods made by him, as may be necessary for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this sub-section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1898 (Central Act 5 of 1898)." The contention of the respondent in that case was that the provisions did not authorise search of premises but merely provided for inspection thereof at all reasonable times by the empowered officer. This court observed: "Though, therefore, the word 'search' has not been used in sub- section (2), these two powers of entering the offices, etc., for inspection and of inspecting every kind of account maintained by a dealer with respect to his business together amount to giving the officer concerned the powers to enter and search the offices, etc., and if he finds any accounts in the offices, shops, etc., to inspect them. Otherwise, we can see no sense in the Legislature giving power to the empowered officer to enter the offices, etc., for the purpose of inspection as the officer concerned would only do so for the purpose of finding out all accounts, etc., maintained by the dealer and if necessary to inspect them for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king possession (land or goods); a sudden and forcible taking hold.' As already stated, Mr. Singh merely picked up the books which were lying in the shop and did not snatch them away from any one nor did he take them by force. On the contrary they were taken away by force by the appellant. If, indeed, he had retrieved them by force it may have been possible to urge that the latter act of his amounts to seizure." In our opinion the last sentence quoted above is an obiter, and we must examine the question independently whether the attempt made by the Sales Tax Inspector in this case to take possession of the account books from the hands of the appellant's son amounts to seizure or does it amount only to an attempt to enforce his right of inspection. It seems to us that if we were to accept the contention of the learned counsel for the appellant we would be nullifying the power of inspection and search contained in section 29(2) and (4) of the Act. Any assessee who does not want to show any particular book or if he finds that the Sales Tax Inspector has got hold of a book, which might prove damaging to his case, the assessee could snatch away or ask his clerk or son or relation to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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