TMI Blog1957 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... sons of the proprietor, accused 1 and 2, studying some account books near a table inside the premises. The Special A.C.T.O. disclosed himself as such to those two persons and told them that he had come for inspection. He was allowed to inspect the account books which were there. In doing so, this officer noticed two small note books kept in the drawer. The first note book related to the period from 1st April, 1955, to 7th December, 1955, and the second note book related to the period 8th December, 1955, to 8th January, 1956. A comparison of the entries made in these note books with the entries made in the regular accounts showed, that several items found in the former were omitted in the latter resulting in a difference in the turnover in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of law which will be referred to presently. Both the courts below found the facts set out above fully proved and negatived the point of law and convicted accused 1 under section 15(c) of the Madras General Sales Tax Act and under section 353 of the Indian Penal Code, and sentenced him to pay a fine of Rs. 500 for the offence under section 353, Indian Penal Code, and convicted accused 2 under section 15(c) of the Madras General Sales Tax Act read with section 109 of the Indian Penal Code and sentenced him to pay a fine of Rs. 100. The point of law raised in both the courts below and negatived and urged once again here is that the officer in question, the A.C.T.O. being a special A.C.T.O., was not entitled to inspect the accounts and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the notification applicable to the present case is the previous notification under which the officers authorised to inspect the accounts are all Commercial Tax Officer, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers. On these provisions it is contended that the special A.C.T.O. does not come within the definition of A.C.T.O. and since the special A.C.T.O. is not mentioned as one of the officers authorised to inspect under the previous notification, the complainant in this case had no authority to inspect the accounts. But as pointed out by both the courts below on an examination of the various provisions relating to the special A.C.T.O., it is found there is no substance in this contention. In Appendix LXII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Officer" as per notification dated 10th February, 1956, and that a special A.C.T.O. has been authorised to inspect the accounts only as per the later notification and not under the earlier notification which governs the present case. In support of this argument reference was also made to clause (3) of Notification No. 819 under which the officers empowered to require dealers to produce before them the accounts etc., are the special officer for investigation of evasion under the Act, all Commercial Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers, and it is pointed out that while this clause makes special reference to a special officer, clause (4) has omitted to make a reference to such an officer. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any difference in substance and when this omission gave rise to the criticism as in this case, an amendment has been made which now makes it clear that all officers of the Commercial Taxes Department not lower in rank than an A.C.T.O. shall be entitled to inspect the accounts irrespective of the fact whether the officer is an ordinary A.C.T.O. or a special A.C.T.O. On that conclusion it follows that this special A.C.T.O. is a person also entitled to the right of inspection. It follows that if such a person in the course of such inspection is resisted by any person, it would constitute an offence under section 15(c) of the Madras General Sales Tax Act or under section 353 of the Indian Penal Code. A person who aids the principal offender w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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