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1 - 10 of 10 (0.22 seconds)Section 353 in The Indian Penal Code, 1860 [Entire Act]
Section 506 in The Indian Penal Code, 1860 [Entire Act]
Section 46 in The Indian Penal Code, 1860 [Entire Act]
The Indian Penal Code, 1860
Section 417 in The Code of Criminal Procedure, 1973 [Entire Act]
Commissioner Of Commercial Taxes And ... vs Ramkishan Shrikishan Jhaver And Ors. on 9 August, 1967
The contention of the respondent in that case was that the
provisions did not authorise search of premises but merely
provided for inspection thereof at all reasonable times by
the empowered officer. This Court observed:
The Code of Criminal Procedure, 1973
Hazari Lal vs State Of Bihar on 27 September, 1962
The learned counsel referred to us the
decision of this Court in Hazari Lal v. State
of Bihar(1), where this Court observed:
M. P. Sharma And Others vs Satish Chandra, District ... on 15 March, 1954
In our view the Sales Tax Inspector having seen the
two books in the hands of the assessee was entitled to
demand that they be shown to him and if he did forcibly try
to take possession of them it cannot be said that he
attempted to seize the account books within the meaning of
s. 29(3) for the object was not to dispossess the trader
but to hold the books for a temporary period for the purpose
of inspection. If s. 29(4) authorises him to search business
premises for the purpose of inspection it implies that he
can get hold of the books in respect of the business of
the assessee. As observed by this Court in M.P. Sharma v.
Satish Chandra(1) these powers are given to the Sales Tax
Inspector for the protection of social security. This Court
observed that "a power of search and seizure is in any
system of jurisprudence an overriding power of the State for
the protection of social security and that power is
necessarily regulated by law."
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