(1.) THIS revision petition is filed by original defendant No. 1, against the order passed by the learned Civil Judge, Senior Division, Amreli in Special Civil Suit No. 5 of 1968, filed by the plaintiff (opponent No. 1), against the petitioner and opponent No. 2 (original defendant No. 2), dismissing the application, Exhibit 45. That application was filed on behalf of the defendants of the suit raising objection against the prayer made by plaintiff opponent No. 1, summoning a clerk of the IT Department for production of certain records produced in the IT proceedings.
(2.) THE learned trial Judge negatived the contention of the defendants and ordered the production of these documents relying upon the decision of a Division Bench of the Madras High Court in Sivagami Achi vs. Ramanathan Chettiar (1967) 64 ITR 36 (Mad). The learned single Judge has referred the matter to a Division Bench, and that is how the matter has come to us.
(3.) MR . D. U. Shah, appearing for plaintiff opponent No. 1 has urged that in view of the omission of s. 137 from the Act of 1961, under which there was prohibition as regards the production of such documents by a public servant or an IT authority and there was also prohibition regarding the power of the Court to call for such documents, that prohibition having been removed by the omission of S. 137 from the statute book, the learned trial judge was fully justified in passing the impugned order.