TARACHAND KOYAL Vs. MAHESWAR CHOUDHURY

JUDGEMENT

(1.) THE plaintiff-opposite party has sued for recovery of arrears of rent and other ancillary relief's against the defendant-petitioner. In the suit an application was made to call for the assessment-records including the trading account, profit and loss statements, balance-sheets, etc., of the defendant from the Income-tax Officer for the assessment years 1954-55 to 1964-65 and for certain reports relating to registration records of the defendant and some other concerns. THE defendant objected to the prayer for production of accounts on the ground that both under the Income-tax Act as also under the Orissa Sales Tax Act, there is a bar against the disclosure of information and as such the court was not competent to issue orders calling for the records.

(2.) THE learned trial judge has rejected the application so far as the sales tax documents are concerned. That matter has become final since the plaintiff has not moved against that order. THE learned trial judge has, however, allowed the prayer of the plaintiff in relation to the income-tax documents. THE defendant has, therefore, come in revision before this court and asks that direction to be quashed as it is contrary to law and no jurisdiction vests in the learned trial judge to make the impugned order in view of the provisions of the Income-tax Act.

(3.) IN the case of Daulat Ram v. Som Nath, [1968J 68 I.T.R. 779 (Delhi.) d a learned single judge of the Delhi High Court approved the view taken in Ramakyishna Mudaliar v. Rajabu Fathima Bukari 5 and did not agree with the view of Sadasivam J.