Balukishan A. Devidaval vs The State Of Maharashtra on 19 January, 1974
(4) Badaku Joti Savant v. State of Mysore . which, in our opinion is the most pertinent for the purposes of deciding the present case (decided by Gajendragad-kar, C. J. K. N. Wanchoo, Hidayatullah (as he then was) J. C. Shah (as he then was) and Sikri (as he then was) that officers under the Central Excises and Salt Act, 1944 were not "police officers.''