M RANGASWAMI NAICKER Vs. MRAJU NAICKER

JUDGEMENT

(1.) The applicants are the plaintiffs in the suit which was referred to the learned Official Referee for enquiry. They served upon the Income-tax Officer a subpoena requiring him to produce some account books in his possession which are said to have belonged to the firm of Cunniappa Nayagar for the years 1930 and 1934-35. The Income-tax Officer does not produce them.

(2.) The present application is made by the plaintiffs against the Income-tax Officer calling upon him to show cause why he should not be directed to produce the account books mentioned in the subpoena. " In his affidavit, the Income-tax Officer says that of the account books mentioned in the subpoena he has only one book containing the monthly trial balance for the year 1930 and further he says this book was produced in the course of proceedings under the Income-tax Act for the year 1938-39. Learned Counsel on his behalf claims that the Income-tax : Officer is entitled to refuse to produce the books either in pursuance of the subpoena served upon him or under any order of Court. This claim is made under the provisions of Section 54 (1) of the Income-tax Act which are as follows: All accounts... produced... in the course of any proceedings under this Act shall be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no Court shall, save as provided in this Act, be entitled to require any public servant to produce before it any such accounts.

(3.) Sub-section (2) gives a number of exceptions to Sub-section (1) ; but learned Counsel for the applicants conceded that he cannot bring himself within any of these exceptions. The seriousness with which the Legislature considers the provisions in Sub-section (1) is reflected by Sub-section (2) of the section which renders any public servant, liable to punishment with imprisonment for six months in the event of his disclosing any particulars contained in any accounts which are produced as contemplated in Sub-section (1).