ABHAY AHUJA
Ved Prakash Ahuja – Appellant
Versus
Roma Prakash Ahuja – Respondent
JUDGMENT :
1. Rule. Rule is made returnable forthwith. By consent of the learned Counsel for the parties, writ petition is heard finally.
2. By this Writ Petition filed under Article 227 of the Constitution of India, the Petitioner is challenging the order dated 30 April 2022 passed by the Small Causes Court, Mumbai below Exh. 453 in L.E. Suit No. 71/85 of 2012 (the “said suit”), rejecting the said application being Exh. 453 made by the Petitioner for calling upon the Income Tax Department to provide a proper certificate/letter in support of the Income Tax records of late Prakash Ahuja, the late husband and father of the Respondents and on receiving such certificate mark the documents under the list at Exh. 313 being the Income Tax records of late Shri Prakash Ahuja in evidence.
3. Mr. Karl Tamboli, learned Counsel for the Petitioner draws the attention of this Court to the application under Exh. 453 and submits that this application was necessitated in as much as the Trial Court by an order dated 13 January 2022, while marking the Income Tax records of the Respondents No. 1 to 3 filed below letter at Exhs. 345, 441 and 442 in evidence, refused to do so with respect to the Income Tax
Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal and Ors.
Re: Presidential Poll (1974) 2 SCC 33
Raj Kumar Yadav v. Samir Kumar Mahaseth and Ors. (2005) 3 SCC 601 (at paragraphs 13 and 14).
The main legal point established in the judgment is the mandatory nature of Section 65-B(4) of the Indian Evidence Act, 1872, and the procedure for obtaining a certificate to ensure the source and au....
The main legal point established in the judgment is that the certificate under Section 65B(4) of the Evidence Act is a condition precedent to the admissibility of electronic evidence, and the trial J....
Electronic records cannot be admitted into evidence unless the mandatory requirements of Section 65-B of the Evidence Act are satisfied, including obtaining a certificate in terms of Section 65-B(4) ....
The certificate under Section 65-B of the Evidence Act must accompany the electronic record when it is produced in evidence, and the prosecution is obligated to supply all documents upon which relian....
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