INDRAMANI DEVI Vs. RADHESHYAM KEJRIWAL

JUDGEMENT

(1.) This application in revision has been filed by defendants 2 and 3 of title suit No. 52 of 1966 pending in the court of the first Subordinate Judge at Muzaffarpur.

(2.) It appears that in connection with the consideration of an injunction matter in the aforesaid title suit, the petitioners had applied for calling from the Appellate Assistant Commissioner, Sales-tax, Muzaffarpur, two petitions, dated the 25th June, 1965, purporting to have been filed by defendant 3 before the Sales-tax authority for obtaining (i) Provincial Sales-tax Registration Certificate and (ii) Central Sales-Tax Registration Certificate in the name of Kejriwal Industrial Corporation Sikandarpur, Muzaffarpur. After the disposal of the injunction matter, the petitioners applied to the court below to retain the aforesaid documents which had been called for and produced by the Appellate Assistant Commissioner, Sales-tax, in pursuance of the petitions dated the 25th June, 1965. The case put forward by the petitioners was that the said documents were necessary for use during the trial of the suit on merits.

(3.) The Appellate Assistant Commissioner, Commercial Taxes, Tirhut Division, Muzaffarpur, however, intimated to the court below that the aforesaid documents were confidential documents and they had been sent to the court under an erroneous conception of the provisions of Section 45 of the Bihar Sales-tax Act, 1959.