SIKRI,J. - (1.) IN this appeal by special leave the principal question which arises is whether a Sales Tax Inspector inspecting the accounts under the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959) - hereinafter referred to as the Act - is entitled to remove obstruction to the inspection of account books; in other words, if he attempts to remove the obstruction is he acting in the execution of his duties as such.
(2.) THE facts are not in dispute. On October 24, 1959, Krishan Sahai, Sales Tax Inspector, P.W. 1, along with Shri N. J. Warudkar, P.W. 5 and Shri Harikishan Gupta, P.W. 2, went to the shop of the appellant Mangat Rai, run under the name and style "Mangat Rai Ram Kumar." The officer visited the shop for a surprise check. He informed the appellant that he wanted to inspect his account books. At that time they were in the verandah which is common to the shop of the appellant and the neighbouring shop of Munshiram. It is perhaps best to describe what happened in the words of the Inspector : "I entered the shop of the accused for inspection and Shri Warudkar entered the shop of Munshiram. The accused, Harikishan and myself all three entered the shop of the accused. I and Harikishan sat on the Gadi of the accused and the accused Mangat Rai sat near the iron safe. I asked the accused person to show his account books for inspection. Many account books were kept there. He took out 3 note-books of the size of exercise note-books out of them. I thought that he was taking them out for showing the same to me for inspection. In the meantime Dayakishan, who is the son of the accused also came into the shop. The accused kept one note-book as it was and he handed over the remaining two note-books to his son and asked him to run away for keeping the same at his house.When the accused was turning the pages of the note-book I noticed that it contained accounts. Therefore, suspicion came to my mind and I demanded these note-books from that boy for inspection. That boy had the exercise-book in his right hand. I tried to snatch away the exercise-book by catching hold of his left hand. When I had caught hold of that boy with my left hand the accused caught hold of my right hand and pulled me to the backside by giving me a jerk as a result of which my shirt got torn and the boy ran away. I tried to get separated from the grip of the accused so that I would be able to catch the boy but in the meantime the accused caught hold of my waist with his both hands and said, 'Do not touch the exercise-books. It would be dangerous.'" In cross-examination it is stated : "When the accused was turning the pages of both the account books with which the boy was running away, I noticed that 'business transaction' was written therein."
(3.) THE Magistrate who tried the case convicted the appellant under section 353 and under section 506(1) of the Indian Penal Code.;