PARSHOTAM DASS LAJJA RAM Vs. STATE

JUDGEMENT

(1.) THIS is a revision filed by Parshotam Dass, his partner Raj Kumar, and their two servants, Chander Bhan and Mohan Lal against their conviction under Sections 353 and 186, Indian Penal Code, and sentence of three month's rigorous imprisonment on the first charge and one month's rigorous imprisonment and a fine of Rs. 100/- on the second charge each (as reduced on appeal by the learned sessions Judge, Karnal ).

(2.) PARSHOTAM Dass is a partner in an establishment at Karnal, known as 'pal Boot house'. In the adjoining premises business is carried on under the name and style of 'liberty Footwear Company,' in which also Parshotam Dass is a partner along with some other persons. A return under the Punjab General Sales Tax Act, 1948, had been submitted by the Liberty Foot Wear Company. Parshotam Dass or his partners had appeared before the Assistant Excise and Taxation Officer (hereinafter referred to as the Taxation Officer) on a number of hearings and had produced before him their books of account. On the 3rd of August 1962 Shri Babu ram Gupta, the Taxation Officer, along with the Taxation Inspector Shri Nagina singh and the Stenographer Shri Puran Mal, went to the shop of Pal Boot House at about 6. 15 p. m. (according to the prosecution, though according to the defence the time was 6. 45 p. m. ). Parshotam Dass was present there at the desk and Shri gupta asked him to show all the books of account of Liberty Foot Wear Company. He refused to do so. Shri Gupta insisted on seeing the books and told Parshotam dass that it was in his own interest to produce the books of account for his inspection. On this Parshotam Dass lost his temper and used bad language and pushed him out of the shop. The other three accused joined him in giving the pushes and all the three members of the taxation staff were pushed out and the door of the shop was closed. Shri Gupta then and there wrote the report (Exhibit P. A.) and sent it to the Station House Officer, City Police Station, Karnal, for registering the case. This is what he has stated in this report--

(3.) AFTER investigation the accused were charged under Sections 353 and 186, indian Penal Code, Parshotam Dass was also charged under Section 23 (1) (f) of the East Punjab General Sales Tax Act, 1948. The trial Court convicted all the accused under Secs. 353 and 186, Indian Penal Code. Parshotam Dass was also convicted under Section 23 (1) (f) of the East Punjab General Sales Tax Act, 1948. This latter conviction was sent aside by the learned Sessions Judge on appeal, while the convictions under the other counts were upheld with the sentences as reduced above.