MANGAT RAI vs STATE OF MADHYA PRADESH

The Supreme Court held that under Section 29(2) and (4) of the Madhya Pradesh General Sales Tax Act, 1958, a Sales Tax Inspector is entitled to inspect account books and can demand their presentation even if the dealer does not voluntarily comply. The Court clarified that the act of forcibly taking possession of the books does not constitute 'seizure' as defined in Section 29(3), since 'seizure' implies taking the books out of the dealer's possession. The appeal was dismissed, affirming the Inspector's right to enforce inspection without it being classified as seizure.