ORDER

Yashoda Nandan, J. - These are two connected revisions in which most of the questions arising for consideration are common and are consequently being disposed of by this common judgment. The Applicants in Cr. Rev. No. 55 of 1969 originally were Lala Dau Dayal and Sri Surendra Kumar Asrarwala. During the pendency of the revision in this Court, Lala Dau Dayal has died and the revision has consequently abated as far as he is concerned. In the connected Cr. Rev. No. 56 of 1969 the Applicants are Sri Shree Gopal Chandra and his son Sri Surendra Kumar Agarwala.

2. The relevant facts giving rise to these two revisions are that Sri Shree Gopal Chandra and his son Sri Surendra Kumar Agarwala (the Applicants in Cr. Rev. No. 56 of 1969) are alleged to be Directors of a Firm known as "Firozabad Glass and Chemical Industries Ltd." situate at Kotla Road, Firozabad. Sri Dau Dayal, who has died and Sri Surendra Kumar are alleged to have been the Directors of another concern (sic) as "Madan Mohan Dam ma Mal (P) Ltd." also carrying on business at Firozabad. On the 5th May, 1964, two raids were organised by the officers of the Sales Tax Department assisted by some subordinate members of their staff and the police at the premises of the two Firms. The raid at the premises of Firozabad Glass and Chemical Industries Ltd. is alleged to have been led by Sri C.M. Lamgora, Sales Tax Officer (Investigation) while the raid at the premises of the other Firm Madan Mohan Damma Mal (P) Ltd. is said to have been headed by Sri M.D. Chauhan, Sales Tax Officer, Firozabad. It is alleged that the Applicants in the two revisions by show and use of force prevented the officers above mentioned from carrying out their duties and wrongfully confined them. Reports were lodged by the officers heading the raiding parties at P.S. Firozabad. After investigation the police submitted two separate charge-sheets against the Applicant in the two revisions.

3. By an order dated 8th August, 1967, Sri B.D. Dubey, a Magistrate of the First Class, framed charges against Sarvasri Gopal Chandra and Surendra Kumar Under Sections 353 and 342 of the IPC in respect of the raid at the premises of Firozabad Glass and Chemical Industries Ltd. Aggrieved by the order of the learned Magistrate, Sri Gopal Chandra and Sri Surendra Kumar preferred Cr. Rev. No. 74 of 1967 in the court of session at Agra. Against Sri Dau Dayal, who has since died and Sri Surendra Kumar, the learned Magistrate framed charges for offences punishable Under Sections 147 and 353 of the IPC in respect of the occurrence alleged to have taken place at the premises of Madan Mohan Damma Mal (P) Ltd. Sri Dau Dayal and Sri Surendra Kumar filed Cr. Rev. No. 75 of 1967 against the order. The two revisions were heard by the learned Addl. Sessions Judge, Agra, together and were dismissed by a common judgment.

4. By means of Cr. Rev. No. 55 of 1969 Lala Dau Dayal and Sri Surendra Kumar, who were the Applicants in the court below in Cr. Rev. No. 75 of 1867 and by means of Cr. Rev. No. 56 of 1969 Sri Gopal Chandra and Sri Surendra Kumar Agarwala, who were the Applicants in Cr. Rev. No. 74 of 1967 in the court below, have challenged the orders of the learned Addl. Sessions Judge and the learned Magistrate.

5. In support of the two revisions, it has been firstly contended that Rule 4 of the U.P. Sales Tax Rules relied upon by the State did not invest either Sri Lamgora or Sri Chauhan with powers to conduct a search of the two premises and to seize documents therefrom and consequently the Applicants were legally justified in offering resistance to them in their illegal acts and are not liable to be tried for the offences of which they have been charged. In order to appreciate this submission, a survey of the relevant provisions of the U.P. Sales Tax Act, hereinafter referred to as the Act--and the Rules framed thereunder is necessary.

6. Section 13 of the Act as originally enacted consisted of three sub-sections and was as follows:

13 (1)