judgment

Dr. ARIJIT PASAYAT, J. —

1.Leave granted.

2.Challenge in this appeal is the order passed by a learned Single Judge of the Madhya Pradesh High Court. Challenge before the High Court was in a Misc. Appeal in Civil Revision which has later converted to the Misc. Appeal relating to the judgment dated 15.11.1995 in Civil Suit No. 4-B/92 passed by a learned Second Additional District Judge, Shahdol deciding issue No. 7 framed in the suit.

3.Background facts in a nutshell are as follows:

“Plaintiffs/respondents are brothers carrying on business in partnership at Shahdol. Appellant No.2 at the relevant time in the year 1981 was Sales Tax Officer in the employment of appellant No.1 State of Madhya Pradesh. It was averred by the plaintiffs respondents that the appellant No.1 in order to extract illegal gratification and to pressurize the respondents, misusing the office, conducted illegal search and seizure under the provisions of M.P. General Sales Tax Act, 1958 (hereinafter referred to as ‘Act’ for short). He also raised heavy demands of tax and penalty and also got revocation of the Sales Tax registration certificate of the appellants. The respondent No.1 also lodged a report under Se