IN RE: S.C. PANDIAN Vs. STATE

JUDGEMENT

(1.) THE Petitioner is the proprietor of the Golden Cafe situate at the Walltax Road, Madras. P.W. 1, the Joint Commercial Tax Officer, searched this hotel, with P. Ws. 2 to 5 on 18th October 1967 at about 10 -20 a.m. He seized some account books and kept them on the table. Ex. D. 7 slip was prepared. The Petitioner was asked to sign, bat he refused. P.W. 1 took the slip and kept It in his hand. The Petitioner matched it, with the result, it was torn.

(2.) ON the directions of the Petitioner, the account books which were on the table were taken and carried away by his accountant P. Ws. 1 and 2 proceeded to the police station which is just opposite and gave a complaint, Ex. P. 1 at 1 p.m. P.W. 6, the Sub Inspector came to the hotel, seized the account books, M. Os. 2 to 9 under search list Ex. P. 3, examined the witnesses and then filed the charge sheet against the Petitioner under Section 353, I.P.C. before the VIII Presidency Magistrate, George Town. P. Ws. 1 to 5 deposed to their visit to the hotel, the seizure of the accounts, the snatching of the slip Ex. D. 7 and the other facts adverted to above. When examined in court, the Petitioner stated that he refused to sign Ex. D. 7 and told P. W. 1 that he would do it in consultation with his advocate. He denied the other acts attributed and he did not examine any witness on his side. Believing the evidence adduced on the side of the prosecution, the learned Magistrate convicted and sentenced the Petitioner to suffer R. I for three months and to pay a fine of Rs. 200 in default to suffer R. 1 for three weeks. The correctness of this conviction is now canvassed in revision.

(3.) THIS contradiction cannot be rushed aside as immaterial, particularly, when we see that there has been considerable delay in the handing over of the torn M.O. 1 to P. W. 6. P.W. 6, the Sub Inspector, says that when he visited the cafe with P.W. 1 this MO. 1 was not handed over to him. Nor did he see it at this time when P.W. 1 lodged a complaint at the station at 1 p.m. Section 41(3) of the Madras General Sales -tax Act, 1959, enables the officers to seize account, etc of a dealer, but, before resorting to such a course, the officers should record their reasons in writing. They should also pass a receipt to the assesses, mentioning the books, etc, seized. No such record was made by P.W. 1 before he searched the premises. Be that as it may, there has been no use of force or assault so as to bring the matter within the purview of Section 353 IP C. The conviction and sentence passed against the Petitioner are set aside. He is acquitted of the offence of which he stands convicted. The fine, if collected, shall be refunded. The criminal revision case is allowed. The bail bond shall stand cancelled.