1. The petitioner is the plaintiff in a suit against the third respondent, instituted in the Sub-Court at Tellicherry, to enforce repayment of an alleged loan of Rs. 20,000/-. The suit was decreed by that Court, but on appeal, this Court remanded the case for a fresh decision after recording further evidence. One of the principal items of evidence on which the petitioner relies in the suit, is the entry relating to the transaction, in each of his two account books. He sought to establish the genuineness of the account books, which was impeached, by attempting to prove, that they had been produced earlier, before the Income tax Officer in assessment proceedings against him, under the Madras Plantations Agricultural Income Tax Act, 1955 (Act V of 1955), which may be referred to hereafter as the 'Act'. There was no reference in the assessment order, Ext. P1, dated December 31, 1955, to the account books, but a letter, Ext. P2, was addressed by the petitioner on April 30,1956, to the Income Tax Officer, pointing out, that the account books had been produced by him on November 28,1955, and praying for a revision of the assessment. After the case was remanded by this Court, t