SURAJ NARAIN Vs. SETH JHABBU LAL

JUDGEMENT

(1.) This is an appeal by one of the defendants, against the judgment of the Civil Judge of Mirzapur, dated 1 June 1938. The plaintiffs-respondents brought the suit against the defendant-appellant and certain other persons, alleging that they were partners of a firm, named Jagannath Prasad Sahu, and claimed Rs. 4907-13- 0, as due on account of dealings in shellac between the parties. The defendant- appellant pleaded that he was not a partner in the firm of Jagannath Prasad Sahu and was not liable for any money due from that firm, but the learned Civil Judge held that he was a partner and passed a decree against defendant-appellant and the assets of Jagannath Prasad.

(2.) The defendant Suraj Narain has appealed and the sole point that has to be determined in this appeal is whether Suraj Narain appellant was a partner with Jagannath Prasad in the firm called Jagannath Prasad Sahu.

(3.) On behalf of the plaintiffs copies of income-tax assessment orders for the years 1932-33, 1934-35 and 1935-36 have been filed in order to show that the defendant-appellant was a partner in the firm. It has been strenuously argued that these documents were confidential and privileged and could not be produced and admitted in evidence. Reliance has been placed on Section 54(1), Income-tax Act, which runs thus: All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of this Act, or in any evidence given, or affidavit or deposition made, in the course of any proceedings under this Act other than proceedings under this Chapter, or in any record of any assessment proceedings, or any proceeding relating to the recovery of a demand, prepared for the purposes of 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 return, accounts, documents or record or any part of any such record; or to give evidence before it in respect thereof.