CHANDRASEKHARA MANDIAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Defendant is the revision petitioner. The revision arises from an order rejecting the defendant's prayer to direct the 1st respondent Income Tax Officer, to produce the returns filed by the plaintiff in the Income Tax Office, C Ward, Palghat during the period 57-69. The Income Tax Officer claimed privilege, as according to him records relating to the years 1957 to 31 3 1964 are entitled to protection under S.54 of the Income Tax Act, 1922 and S.137 of the Income Tax Act, 1961. In the year 1957-58 no returns were filed by the plaintiff. The first return filed by the assessee related to the period 1-4-58 to 31-3-59. The documents, however, were produced in sealed covers for the perusal of the court. The learned Subordinate Judge upholding the privilege claimed by the Income Tax Officer has rejected the petition.

(2.) On behalf of the petitioner, it is argued basing mainly on a Division Bench ruling of the Madras High Court in Sivagami Achi v. Ramanathan Chettiar (1967 (80) L.W. 119) that the privilege is no longer available to the Income Tax Officer. There the court held:-

(3.) The effect of S.54, it must be noted, has been preserved after its repeal by S.6(c) of the General Clauses Act of 1897. That provision reads:--