TMI Blog1972 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Act, he could not direct the production of those documents – held that After s. 137 is repealed there is no bar in the way of a civil court in directing the production of documents which were filed before an Income-tax Officer - - - - - Dated:- 6-1-1972 - Judge(s) : S. SARWAR ALI. JUDGMENT SARWAR ALI J.-The petitioner filed a suit under section 18 of the Hindu Adoption and Maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation mentioned in that section. Certain exceptions were also engrafted. I may mention only one of them incorporated in sub-section (3)(i). As a :result of this sub-section, disclosure could be made for the purpose of prosecution in any offence under the Indian Penal Code in respect of matters mentioned there in Section 32 of the Finance Act, 1964 (5 of 1964), repealed section 137. Section 138 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was suggested that there is a prohibition, although not explicit but by necessary implication, so far as calling for production of documents by the court is concerned. Reliance was placed on section 138(1)(b) of the Act. I do not find any prohibition explicit or implicit in that provision. The provision only enables the Commissioner to give copies of certain documents, provided the grant of it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vested in it by law under the erroneous view that it had no such jurisdiction. The court below has referred to the case reported in Chinnammal v. Kumidhini in support of its view. This case is clearly distinguishable. The documents whose production was sought for in that case related to a period prior to the repeal of section 137 of the Act. In those circumstances, the General Clauses Act was h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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