TMI Blog1966 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Mohan Lamgora, Sales Tax Officer, Special Investigation Branch, made a surprise check of the shop belonging to Ramesh Chandra, applicant, at Sikandrabad. He checked the account books and the stock and then went in the inner side of the shop and noticed some other account books in an almirah. It was alleged that these account books were of Ratish Chand and that Ratish Chand was not a partner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as given to him by Sri Lamgora. Sri Chandra Mohan Lamgora, Sri S.V. Agarwal (the Assistant Sales Tax Officer, Bulandshahr), Ram Prasad, Har Swarup and Faqir Chand were eye-witnesses of the occurrence. In defence Shyam Sunder Lal and Ratish Chand were examined. Both the Courts below believed the prosecution evidence and disbelieving the defence evidence convicted the applicant as mentioned above. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorised under sub-section (2) not being an Assistant Sales Tax Officer or an officer below that rank having reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act, and that anything necessary for the purposes of an investigation into his liability may be found in any account, register or documents may seize such account, register or doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account books. The account book, as found by both the Courts below, was actually snatched with a jerk (jhatke se chhin liya) out of the hands of Sri Lamgora by Ramesh Chandra when Sri Lamgora wanted to keep it in his possession. An offence under section 353, Indian Penal Code, has, therefore, been clearly made out against the applicant. He has been rightly convicted. A sentence of six months rigor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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