PUKIA RAJ Vs. MISHRIMAI

JUDGEMENT

(1.) THIS is a revision petition under Sec. 115, C. P. G. against the order of the learned Civil Judge, Jalore dated November 18, 1974.

(2.) THE relevant facts of the case necessary for the disposal of this revision petition are that on November 18, 1974, Shri Deval Income-tax Inspector, D Ward, Bombay appeared before the learned Civil Judge with the assessment files for the years 1970-71 and 1971-72. On an objection being raised by the learned counsel for the plaintiff his evidence was not recorded and it was held that the facts contained in an assessment order could not be divulged in view of Section 138 of the Income-tax Act. Feeling aggrieved against this order of the learned Civil Judge the present revision petition has been filed.

(3.) FOR the reasons stated above, the revision petition is allowed and the order of the learned Civil Judge is here by set aside. The learned lower court is directed to examine the Income-tax Inspector with the relevant records, if now summoned on behalf of the defendant-applicant. The plaint iff-respondent shall pay the costs of this revision to the defendant-applicant. .