K. L. SUBBAYYA vs STATE OF KARNATAKA

The Supreme Court held that the search conducted by the Excise Inspector was unlawful as it did not comply with the provisions of Section 54 of the Mysore Excise Act, which requires a record of grounds for belief before conducting a search without a warrant. The Court emphasized that the lack of jurisdiction in the search invalidated the conviction under Section 34 of the Act. Consequently, the Court overturned the conviction and sentence imposed by the Karnataka High Court.