Supreme Court · 1969 INSC 212 · Decided 1 September 1969
Mangat Rai v. State of Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1969 INSC 212 · [1970] 2 S.C.R. 151
- Case number
- CRIMINAL APPEAL No. 189/1967
- Decided
- 1 September 1969
- Bench
- S.M. SIKRI, G.K. MITTER, P. JAGANMOHAN REDDY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 353, 506(1)
Headnote
c 0 E F G H Madhya Pradesh General Sales Tax Act 1958 (2 of 1959)--Ss. 2'1(2), (3) and (4)-Power of search and inspection O'f account books-If Sales Tax Jnspect<k entitled to r.emove olstruction-lf a1nounts to "seizure''­ Meaning of "seizure" in s, 29(3). Section 29 to the stock-in-trade of any dealer shall f-e open to inspection by the Commissioner; and for this pur­ pose sub-section ( 4) empowers the Con1missioner to search any place of business of the dealer. The Sales Tax Inspector visited the shop oi the appellant for a surprise check and wanted to
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