TMI Blog1971 (8) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... pendency of the election petition the records of the sales tax department were summoned by the election petitioner for the purpose of proving that the petitioner was a partner in the firm "Nandram Shrawankumar". An objection was filed before the Tribunal that the documents of the sales tax department could not be summoned in evidence under section 49 of the M.P. General Sales Tax Act. Sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closure- (a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or the Indian Penal Code, 1860, or under any other enactment for the time being in force." The Tribunal has rejected the objection and has ordered the production of those documents so that they be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the prohibition is not effective in this matter. We are unable to agree with this contention. The word "investigation" is used in juxtaposition with the word "prosecution" under the Indian Penal Code and the words "under any other enactment" have also been used in the sense of enactments like the Indian Penal Code. If both these phrases in the context are read to indicate a criminal prosecution, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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