SHAH, J. - Appeal No. 664 of 1960 has been filed by the State against an order passed by the learned Presidency Magistrate, 19th Court, Esplande, Bombay, acquitting one Vishandas Motiram Malwani, who was accused No. 1 in Case No. 188/P/59, of an offence under section 380 of the Indian Penal Code. Criminal Revision Application No. 706 of 1960 is also filed by the State against all the four accused in the aforesaid case for the enhancement of sentence passed by the learned Presidency Magistrate against them in respect of an offence under section 353 read with section 34 of the Indian Penal Code. None of the accused, it may be noted, has filed any appeal against his conviction under section 353 read with section 34 of the Indian Penal Code.

The case for the prosecution was that on 7th April, 1959, one Ghanekar, a Sales Tax Officer, received an assignment from the Additional Collector, Sales Tax, Enforcement Branch, to visit the place of business of Messrs L. Chaturbuj & Co. to inspect the books of account and seize the same, if necessary. The Sales Tax Officer, accompanied by Inspector Kandhari, went to the place of business of Bherumal Narayandas on Girgaum Road, where the officer was told, the proprietor of L. Chaturbhuj & Co. could be contracted. Accused No. 2 was the proprietor of the company. Ghanekar contacted the accused at that place and asked him to show him the books of account of his firm. The accused, however, told him that he had kept the books of account at his residence at Batra House, Sorab Bharucha Road, Colaba. The officer told him to take him there and accused No. 2 took him and the Inspector to his residence mentioned above. At the same time as the Sales Tax Officer Ghanekar got an assignment to visit the business premises of L. Chaturbhuj & Co., another Sales Tax Officer Sidhwani was given an assignment order to visit the residence of accused No. 2 at Batra House for the same purpose, viz. checking his books of account. This Sales Tax Officer Sidhwani, accompanied by an Inspector by name Gandhi and another Inspector Khamgaonkar, went to the house of accused No. 2 at Batra House on the third floor and rang the bell. An old woman answered the bell and told him that accused No. 2 was not at home. Sidhwani along with his Inspectors, therefore, went down and was waiting on the road when accused No. 2 reached there along with the Sales Tax Officer Ghanekar and Inspector Kandhari.

The prosecution alleged that accused No. 2 took them all inside his house and made them wait in the drawing-room. On of the Inspectors Khamgaonkar remained outside on the road to watch lest any looks were thrown out on the road from the house of accused No. 2. Accused No. 2 had some whispered conversation with the old lady and a girl and soon thereafter Inspector Kandhari saw and shouted that the girl was throwing out a bill book from the balcony and on this, Ghanekar went inside the bedroom and took charge of the bill book from the hands of the girl who was then in the balcony. According to the prosecution, Ghanekar then asked accused No. 2 to take the books of account which were lying in the bedroom to the drawing-room so that they might be inspected. In the meantime, Ghanekar gave the bill book to Sidhwani for inspection. Just then, accused Nos. 1, 3 and 4 came into the house of accused No. 2 after the door was opened on the door-bell being rung. Soon after their arrival accused No. 1 started questioning the authority of Ghanekar and Sidhwani. The prosecution alleged that Ghanekar showed him the assignment order which he had got from the Additional Collector, but accused No. 1 after looking at it, gave it back to him and told him that it did not give him the authority to visit the residence of the accused. The prosecution further alleged that accused No. 1 thereafter went over and questioned Sidhwani about his authority and that Sidhwani also showed him his assignment order, which accused No. 1 did not even care to see and drop