Tax officer is not a police officer :
A statement made before police officer cannot be admitted as an evidence. However, tax officer is not ‘police officer’ though he is invested with some powers of a police officer. Hence, statement made before customs/excise officer can be admitted as evidence – Illias v. CC – 1969 2 SCR 613 = 1983 (13) ELT 1427 = AIR 1970 SC 1065 – (SC 5 member Constitution Bench) * State of Punjab v. Barkat Ram – AIR 1962 SC 276.* Romesh Chandra Mehta v. State of West Bengal – AIR 1970 SC 940 = 1969 (2) SCR 461 = 110 ELT 324 (SC 5 member Constitution bench) * Surjeet Singh Chhabra v. UOI 1997 AIR SCW 2507 = AIR 1997 SC 2560 = 17 RLT 331 = 89 ELT 646 (SC) * Badku Joti Savant v. State of Mysore – 1966 (3) SCR 698 = AIR 1966 SC 1746 = 2 ELT (J 323) (SC 5 member bench) * Jethmal v. UOI 110 ELT 379 (SC) * Hazari Singh v. UOI 110 ELT 406 (SC).
In Percy Rustomji Basta v. State of Maharashtra AIR 1971 SC 1087 = 13 ELT 1443 = 1971(1) SCC 847, it was held that excise officers are not police officers and the person making a statement is not ‘accused’ since the statement is recorded before issue of show cause notice etc. and hence there is no bar in using the statement as evidence in excise adjudication and other legal proceedings – same view in K.T. Advani v. The State – 1987 (3) ELT 390 * Surjeet Singh Chhabra v. UOI 1997 AIR SCW 2507 = AIR 1997 SC 2560 = 17 RLT 331 = 89 ELT 646 (SC)]. In Raj Kumar Karwal v. UOI (1990) 2 SCC 409 = AIR 1991 SC 45 = 48 ELT 496 (SC) also, it was held that excise officer cannot be termed as police officer unless he has power to lodge report under section 173 of Code of Criminal Procedure. In State of Gujarat v. Anirudhsing 1997 AIR SCW 2758, Supreme Court has gone a step ahead and has decided that reserve police officer, though in charge of police station, is not a ‘police officer’ for provision of Chapter XII of CrPC and statement before him is admissible.