Supreme Court · 1968 INSC 132 · Decided 30 April 1968
Sheonath Prasad & ORS. v. State of Bihar
- Court
- Supreme Court of India
- Citation
- 1968 INSC 132 · [1969] 1 S.C.R. 150
- Case number
- CRIMINAL APPEAL No. 189/1965
- Decided
- 30 April 1968
- Bench
- S.M. SIKRI, R.S. BACHAWAT (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 353; CrPC Section 103
Headnote
Bi/1ar Sales Tax Acr 1947. s. 2(1) ands. 17-Power nf inspeclion, search and sei~urr uuder s. 17-'Place of business', definition a/­ Whether 011/y pre111is~s declared by tlzr deafer to be place of business under Act and Rules ro be treated as such. Cri1ninal Procedure ('ode, ss. 165(4) and were raided by the Superintendent of Commcrci~1l l'axcs (Jnrclligcnce Branch) exercising the powers of Assistant Superiruendent of Sales Tax. He found a duplicate set of accounts being prepared there ~ind took .:he variolLS account books into his possession. ·1ne appellant along with
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