K T VENKATAPPA Vs. K N KRISHNAPPA

JUDGEMENT

(1.) 1. These revision petitions are referred to a Division Bench by an order made by Venkatachala, J. on 19-7-1985 in C.R.P.. Nos. 3699 and 3700 of 1983. The facts leading to this reference are found in the order of the learned Judge and there is no need to repeat them in extenso.

(2.) The short point for consideration is, whether the provisions of Section 53 of the Karnataka Agricultural Income Tax Act as substituted by Act No. 29 of 1976 take away the power of the Civil Court to call for documents, returns and other papers produced by an assessee, in the proceedings pending before the authorities constituted under the aforesaid Act.

(3.) The petitioners are defendants before the trial Court and the suit was fled against them by the respondents plaintiffs for partition and separate possession of their share in the family properties. The defence taken by the petitioners before the trial Court is that those properties are not joint family properties but they are their self acquired properties. In order to demolish this defence of the petitioners, the respondents-plaintiffs made an application before the trial Court for summoning the returns filed by the petitioners and the assessment orders made thereon for the period 1961-62 to 1975-76. Petitioners did not plead the privilege available to them under the provisions of Section 53 of the Act as they existed prior to the substitution of the present Section 53. The trial Court allowed the application of the respondents and directed the Income Tax Officer to produce the documents called for. That order was challenged in revision and the learned Judge having found that there are a number of conflicting judgments on this point refe'red the revision petition to a Division Bench and that is how the matter is before us