JYOTIRMOY GHOSH Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The nine petitioners before us are all Commercial Tax Officers serving in the commercial tax directorate of the State Government and the rule issued at their instance is directed against an order passed by the Judge, Calcutta, 4th Additional Special Court, requiring them to produce certain documents as mentioned in the summonses served on them under Section 94 of the Code of Criminal Procedure. The summonses were issued in connection with a case under Sections 409/109 and 417/120B, Indian Penal Code, started against 83 accused persons.

(2.) On the prayer of the prosecution the learned Judge issued summonses on the petitioners directing them to produce the documents mentioned therein. The petitioners produced certain documents in sealed covers along with individual petitions which sought to draw the attention of the court to the provisions of Section 25 of the Bengal Finance (Sales Tax) Act of 1941, stating that the documents called for are protected against disclosure under the provisions of that section and praying for a decision as to whether the exception to disclosure contained in Section 25(3) of the Act would be attracted to the cases, submitting at the same time that the petitioners will abide by whatever orders might be passed by the court.

(3.) The learned Judge found that some of the documents called for are not covered by the protection against disclosure contained in Section 25(1) of the Bengal Finance (Sales Tax) Act, 1941, and that some others which are entitled to that protection are liable to disclosure under Section 25(3) of the Act in view of the fact that they are required for the purpose of a prosecution under the Indian Penal Code in respect of those documents. On these findings he directed the petitioners to make disclosure of the documents called for. It is against this order that the present rule was obtained.