1973 (6) TMI 52

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..... n the private account books were recorded after 7 p. m. in the shop premises. He had also information that some sales exigible to tax were not recorded in the regular account books but were brought into account in the private account books. On that information, the respondent decided to inspect the petitioner's premises at 8 p. m. on 6th October, 1971, so as to get hold of the private account books which, according to him, would furnish evidence of evasion of tax on the part of the petitioner. When the respondent inspected the shop premises of the petitioner on 6th October, 1971, at 8 p.m., Sri G.M. Agadi, one of the partners of the firm, produced the regular accounts; the respondent found two credit books on the counter of the petitioner .....

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..... e Code of Criminal Procedure were not complied with, the seizure would be illegal and the petitioner is entitled to the relief prayed for. The question for decision, therefore, turns on our decision as to whether the petitioner's premises were searched or the respondent merely inspected the premises. The meaning of the word "search", according to Webster's New International Dictionary (Vol. I-Second Edition), is to subject to a thorough inspection for an article or articles presumably concealed. The Corpus juris Secundum (79 C.J.S. 775) gives a neat definition of the word "search" and it is useful to set out the same: "The term 'search' as applied to searches and seizures, is an examination of a man's house or other buildings or premises, .....

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..... If the object sought for is always in plain sight, then there is no search. If the private account books had been kept in the counter openly at all times and they could have been found on inspection at any time of the day, then the seizure of such account books cannot be said to have been made after a search. The facts stated in the counter-affidavit of the respondent lead us to infer that the private account books were not kept openly but were kept concealed and were brought out only after 7 p. m. before the shop premises were closed. The respondent wanted to seize the said account books for the purpose of proving that the petitioner was maintaining two sets of account books and that in the regular account books some sale transactions were .....

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