CHOUTHMAL AGARWALLA Vs. STATE

JUDGEMENT

(1.) These two cases have been taken up together as they arise out of one and the same incident. I shall first give the common facts and some provisions of law, and then I shall deal with each case separately.

(2.) The prosecution case is that Kanhaiya Rai was an Inspector of Commercial Taxes at Jameshedpur. On the 10th September, 1961, at 11.30 A.M. he went to Kadma Bazar along with his peon, Umeshwar Mahto. He inspected the shops or Himanshu Ghosh and Sharma Stores. Thereafter, he went to the shop of the petitioner, who is a dealer enrolled under the Bihar Sales Tax Act On arrival there, Kanhaiya Rai disclosed his identity to the petitioner, saying that he was Sales Tax Inspector, and showed his identity card (exhibit 2), which bore his photograph, The petitioner was present, and he said that he was the proprietor of the shop, One Girdharilal was also present. The Inspector demanded to see the books of accounts and loose sheets of accounts and papers which were kept at the sales counter of the shop. The books were rojnamcha credit ledger, and the loose sheets were seven in all. The Inspector started examining them, and detected some discrepancies. He asked the petitioner to explain the discrepancies but the petitioner became furious and started abusing the Inspector. The petitioner then started snatching the books and papers from the Inspector and the Inspector started keeping hold on them. There was a sort of a tug of war. The petitioner, assisted by Girdharilal, managed to snatch the books and papers, and, along with other papers which the Inspector had with him, and passed them on to Girdharilal who went out of the shop One Nagarmal helped the petitioner in assaulting the Inspector with fists and slaps and in forcibly taking from him his signature on a blank piece of paper. Thereafter, the Inspector left the shop with his peon, went to the police station, and submitted a written report.

(3.) The petitioner's shop comprises a room, approximately 10' x 10'. There is a tin shutter attached to the door of the shop. When the shop is open, the shutter is lifted with the help of a pole, so that the whole thing looks like a room. The shutter is allowed to fall when the shop is closed, so that it rests upon the door. A table is kept in the shop, and that is used as the sales counter. The width of the table is about 1' x 1 1/2'. The Inspector kept standing while inspecting the books of accounts and papers. He was holding them with his hands, and they were also resting upon the table.