STATE OF TAMIL NADU Vs. S N THIRUGNANAM

JUDGEMENT

(1.) THIS is a revision by the State of Tamil Nadu represented by the Agrl. ITO, Tiruchirapalli, challenging the legality and correctness of the order of the Subordinate Judge, Karur, passed in I.A. No. 105 of 1983 in C.M.A. No. 14 of 1983, directing the petitioner herein to produce the documents filed by the assessee one S. P. Nataraja Pillai, who is no more.

(2.) THE facts of the case are as follows : THE first respondent herein, who is the son of late S. P. Nataraja Pillai, filed O. S. No. 1430 of 9182, on the file of the District Munsif's Court, Karur, for a declaration that he is personally cultivating the agricultural lands mentioned in the plaint schedule and for a permanent injunction restraining the second respondent herein from interfering with his peaceful possession of the suit properties. THE second respondent herein contended that he is a cultivating tenant in respect of the suit properties and as such he is entitled to the possession of the suit properties. THE District Munsif, after considering the case of both sides, dismissed the application filed by the first respondent, for an interim injunction. THEreupon the first respondent herein filed C.M.A. No. 14 of 1983, on the file of the Subordinate Judge, Karur, challenging the correctness of the order of the District Munsif in dismissing the application for an interim injunction. In that C.M.A., the first respondent filed I.A. No. 105 of 1983, under s. 151 of the Civil Procedure Code to send for the Agricultural Income-tax file relating to late S. P. Nataraja Pillai, showing the income derived from the suit lands and the local karnam's certificate certifying that the said S. P. Nataraja Pillai was doing cultivation in the suit lands during the year in question and also other records pertaining to question said file. In the affidavit filed in support of the said application, the first respondent averred that his father S. P. Nataraja Pillai during his lifetime had submitted records before the Agrl. ITO, Tiruchirapalli, showing that he had been personally cultivating the suit lands during the years 1979-80 and 1980-81 and also enclosed a certificate issued by the local karnam to the effect that he had been personally cultivating the suit lands. It is further stated that the first respondent had applied for certified copies of the documents and the same was not granted by the Agrl. ITO. Late S.P. Nataraja Pillai executed a registered will bequeathing the suit properties to the first respondent. THErefore, as legal representative of late S.P. Nataraja Pillai, the first respondent is entitled to inspect the documents produced by his father, which are in the custody of the Agrl. ITO, Tiruchirapalli. THE first respondent also waived the privilege of nondisclosure of the records of S. P. Nataraja Pillai, available to the assessee under the provisions of the Agrl. IT Act.

(3.) THE only point for consideration is, whether the file relating to the agricultural income-tax assessment of late S. P. Nataraja Pillai can be directed to be produced into Court before the ld. Subordinate Judge, Karur, and whether s. 52 of the Agrl. IT Act, is a bar for production of the said file.