JUDGMENT

Dr. A. S. ANAND, J.:- This appeal, by special leave, is directed against the judgment of the Full Bench of the Delhi High Court, dated 14-12-1973 in Suit No. 64169 (reported in 1974 Tax LR 703), delivered in a reference made by a learned single Judge for opinion of the Full Bench. The questions referred by the learned single Judge to the Full Bench revolved around the scope and effect of the provisions of Sections 54 and 59B of the Indian Income-tax Act 1922 (hereinafter referred to as the l922 Act) and Sections 137 and 138 of the Income-tax Act 1961 (hereinafter referred to as the 1961 Act) as amended from time to time in 1964 and 1967 in the context of the claim of privilege by the Income-tax Department for the production of the documents relating to assessment of an assessee summoned by the Civil Court. The following three questions were referred to and considered by the Full Bench:

"1. What is the position of law relating to privilege prior to 1964?

2. What is the position of law relating to privilege after 1964 ? and

3. What is the effect of the production of certified copies relating to income-tax assessment records, and how far certified copies can be admitted in eviden