He informed the appellant that he wanted to inspect his account books.
The officer visited the shop for a surprise check.
He took out 3 numbere books of the size of exercise notebooks out of them.
Appeal by special leave from the judgment and order dated September 4, 1967 of the Madhya Pradesh High Court in Criminal Appeal No.
On October 24, 1959, Krishan Sahai, Sales Tax Inspector, P.W. 1, alongwith Shri N. J. Warudkar, P.W. 5, and Shri Harikishan Gupta, W. 2, went to the shop of the appellant Mangat Rai, run under the name and style Mangat Rai Ram Kumar.
CRIMINAL APPELLATE JURISDICTION Criminal Appeal No.
I thought he was taking out them for showing the same to me for inspection.
The Judgment of the Court was delivered by Sikri, J. In this appeal by special leave the principal question which arises is whether a Sales Tax Inspector inspecting the accounts under the Madhya Pradesh General Sales Tax Act, 1958 No.
189 of 1967.
S.R. Chari, B.P. Maheshwari and Sobhag Mal Jain for the appellant.
N. Shroff, for the respondent.
492 of 1964.
The facts are number in dispute.
2 of 1959 hereinafter referred to as the Act is entitled to remove obstruction to the inspection of account books in other words, if he attempts to remove the obstruction is he acting in the execution of his duties as such.
In the meantime Dayakishan who is the son of the accused also came into the shop.
At that time they were in the verandah which is companymon to the shop of the appellant and the neighbouring shop of Munshiram.
