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TMI Blog1957 (4) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... am Chettiar became a partner of the Gajendra Rice Mills in May, 1952, he was doing most of his business in rice in the premises of the Gajendra Rice Mills and that the account books produced by him related to the individual business of Adimoolam Chettiar and recorded the real transactions. Adimoolam Chettiar turned up before this officer on 15th March, 1953. He furnished similar information reduced into writing to this officer and also produced one more ledger relating to the period from 14th January, 1952, to 18th July, 1952. He also furnished information that he was maintaining two sets of accounts, viz., one set regarding real transactions and the other set regarding transactions for official consumption. He also gave information that the account books produced on the previous day by his clerk Natesa Pillai, as well as the additional account book furnished by him on that day, related to his business and that in particular those account books besides the two books kept officially contained his real transactions; and he gave details of the amount of turnover which had been omitted in the accounts intended for official consumption. There can be no dispute that several entries found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 14(2) empowers the officer concerned to have inspection at all reason- able times of all accounts and registers maintained by the dealer in the ordinary course of the business, the goods in their possession and their offices, stocks, godowns, vessels or vehicles. "It means that he should not enter the premises at odd and unearthly hours, as, for in- stance, at dead of night or at inconvenient times, such as dinner time, or other intervals when the dealer is expected to be away from the premises. While the officer must have full scope for his exploratory attempts to find out the truth by sudden and surprise visits or inspections, it should not be allowed to degenerate into mala fide encroachments on the freedom and liberty of the subjects so as to reduce them to the position of helpless victims of executive tyranny and inquisitions. The purpose of inspection can be achieved only if there is a facility afforded for entering any premises for such inspection, such as an office etc., in which business is done and this is what is provided for in section 14(3). While the officer has got the power to enter for effectuating the inspection mentioned in the section, the power should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equire production of accounts and other documents. The words "other documents" in the section are vague and indefinite. Under the rules of construction of statutes, where general words follow particular words, the general words will have to be construed in the light of particular words. This is what is known as the ejusdem generis rule. Therefore, "other documents" will be in the nature of account books, bill books etc., that have some relation to the accounts and not any correspondence etc.: Per Sethuraman's Law of Sales Tax in India, page 90. In the present case, the officer has done nothing more than ask Natesa Pillai to produce before him the accounts and this had been done, in the shape of seven account books. There is nothing in the Act which says that as soon as the books are produced the officer cannot take them with him and inspect them and that this production and inspection must get itself exhausted in the business premises. In fact all that can be legitimately expected is that the officer, if necessary, should pass a receipt for the account books so produced so that there might not be any dispute later regarding the number and extent of the accounts and other documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 fails. 10. Point 4: Statements recorded on a Sunday do not become ipso facto invalid. In Satyah v. King(2), an order of acquittal was pronounced on a Sunday which was in contravention of rule 1 of the Criminal Rules of Practice and it was argued that the judgment was invalid. But this argument was repelled by Govinda Menon, J. In fact the revised Criminal Rules of Practice, which is going to be published, has been suitably amended to be in conformity with this judgment. Therefore, statements can be recorded on a Sunday, though it is not desirable to do so, because all persons are entitled to cease work on a Sunday. But suppose Sunday suited both the parties and the officer was equally willing to forego his leisure and rest and attend to the work to oblige the registered dealer and polish off the arrears of work, the objection would certainly be meaningless. On the other hand, we must congratulate both the officer and the dealer in avoiding arrears of work as much as possible. 11.. The statement in this case was certainly a voluntary statement given by both the deceased Natesa Pillai as well as this registered dealer. It is idle to contend that the officer had any motive to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 25 of the Evidence Act in respect of a confessional statement made by an accused to a police officer. Such statements would be admissible as admission either of the appellant or his agent under sections 17, 18 and 21 of the Evidence Act. Even if they are to be treated as confessions, they would be admissible unless they were taken under circumstances referred to in section 24." This is not the case here. Point 4 fails. 12. Point 5: Section 14(3) gives power to enter premises for purposes of sub-section (2). The office, shop etc., can only mean that of a (1) (1938) 2 M.L.J. 1065. (3) A.I.R. 1914 P.C. 155; 15 Cr. L.J. 326. (2) (1941) 2 M.L.J. 1070. (4) (1861) 14 Cox C.C. 639. dealer and not of a person who is not a dealer under the Act, since the power to enter is only auxiliary to the power of inspection of a dealer's accounts. As already stated, the purpose of inspection can be achieved only if there is a facility afforded for entering any premises for such inspection, such as an office, shop, godown, vessel, vehicles or any other place in which business is done and this is what is provided for in section 14(3). This cannot be evaded by the dealer doing his business in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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