MANGAT RAI Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) 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 (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.

(2.) THE facts are not in dispute. On October 24, 1959, Krishan Sahai, Sales Tax Inspector, P.W. 1, along with Shri N. J. Warudkar, P.W. 5 and Shri Harikishan Gupta, P.W. 2, went to the shop 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 :

(3.) THE Magistrate who tried the case convicted the appellant under section 353 and under section 506(1) of the Indian Penal Code.