M RANGASWAMI NAICKER Vs. M RAJU NAICKER

JUDGEMENT

(1.) THE applicants are the plaintiffs in the suit which was referred to the learned Official Referee for enquiry. THEy served upon the Income-tax Officer a subpoena requiring him to produce some account books in his possession which are said to have belonged to the firm of Cunniappa Nayagar for the year 1930 and 1934-35. THE Income-tax Officer does not produce them.

(2.) THE present application is made by the plaintiffs against the Income-tax Officer calling upon him to show cause why he should not be directed to produce the account books mentioned in the subpoena. In his affidavit, the Income-tax Officer says that of the account books mentioned in the subpoena he has only one book containing the monthly trial balance for the year 1930 and further he says this book was produced in the course of proceedings under the Income-tax Act for the year 1938-39. Learned Counsel on his behalf claims that the Income-tax Officer is entitled to refuse to produce the books either in pursuance of the subpoena served upon him or under any order of Court. This claim is made under the provisions of Section 54(1) of the Income-tax which are as follows :-