TANDAPU SAMBAYYA Vs. CHERUKURI VENKATESWARLU

JUDGEMENT

(1.) THE question, how far the prohibition contained in section 54 of the Income-tax Act, 1922 affects the mode of proof by a plaintiff of the joint family status of the defendants, is raised in this revision petition.

(2.) A few facts leading to the filing of this revision are the following :

(3.) I shall now proceed to consider whether the order of the lower court can be upheld. The learned counsel for both parties are not at variance with the principle that sub-section (1) of section 54 generally prohibits production of records relating to assessment proceedings which are treated as confidential and that no party to a suit would be entitled to require any public servant to produce before it any such return or give evidence before it in respect thereof. But what is urged on behalf of the plaintiff in support of the lower courts order is that the exception provided in clause (m) of sub-section (3) of section 54 is attracted to the facts of this case. The argument on behalf of the plaintiff put by Mr. Krishnamurthy is that inasmuch as clause (m) had made an exception in regard to facts which, under the provisions of any law for the time being in force, are required to be established by letting in the record, it can be sent for even if that record is a return and is with the Income-tax Officer. He elaborated this by pointing out that the plaintiff is required to prove that the defendants constituted members of a joint family and inasmuch as the Evidence Act laid the burden on the plaintiff, it would stand to reason that, under the provisions of the Evidence Act, proof by production of the income-tax return is permitted under clause (m). But the reading of clause (m) in the manner is, in my view, wholly incorrect. That clause read with the main body of sub-section (3) is in the following terms :