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2000 Supreme(J&K) 143

IN THE HIGH COURT OF JAMMU AND KASHMIR AT SRINAGAR
G.D. Sharma, J.
Riyaz Jan Mast - Appellant
Versus
Asif Javid And Arshid Ahmad - Respondent
Civil Revision Petition No. 46/2000
Decided On : 18 July, 2000

Advocates Appeared:
Advocate For Appellant: M.A. Qayoom
Advocate For Appellant: M.A. Makhdoomi
Advocate For Respondent: M.S.A. Farooqi

Statutory rights of parties to file suits in the civil court and the broad powers of the court to call for records from authorities with the trappings of a court.

Headnote:

Jurisdiction - Civil Procedure Code - General Sales Tax Act, 1962 - CPC - Succession (Property Protection) Act - 2, 3, 9, 17, 22, Order 13 Rule 10 CPC - The court discussed the interpretation and application of the General Sales Tax Act, 1962, Civil Procedure Code, and Succession (Property Protection) Act in relation to the jurisdiction of the Sales Tax Assessing Authority, the powers of the Civil Court, and the production of records. The court emphasized the statutory rights of parties to file suits in the civil court and the broad powers of the court to call for records from authorities with the trappings of a court.

Fact of the Case:

The petitioner challenged an order allowing the application of the respondents under Order 13 Rule 10 CPC to obtain records from the Sales Tax Department for a suit related to declaration, partition, and possession. The petitioner argued that the order was passed without jurisdiction due to the High Court's stay order on a previous order granting permission to file the civil suit.

Finding of the Court:

The court found that the High Court's stay order did not legally debar the petitioner from filing the civil suit, emphasizing the statutory right of parties to file suits in the civil court. The court also noted that the trial court had not determined any rights of the parties and had not committed a miscarriage of justice.

Issues: The issues included the jurisdiction of the Sales Tax Assessing Authority, the interpretation of statutory rights to file suits in the civil court, and the application of Order 13 Rule 10 CPC in calling for records from authorities with the trappings of a court.

Ratio Decidendi: The court emphasized the statutory rights of parties to file suits in the civil court and the broad powers of the court to call for records from authorities with the trappings of a court. The court also highlighted that no injunction order can be issued against a statute.

Final Decision: The petition was found without substance and dismissed.

1. Through the medium of this revision petition the petitioner has challenged the order dated: 21-06-2000 passed by the learned Sub Judge (CJM, Srinagar) whereby he allowed the application of the respondents made therein under Order 13 Rule 10 CPC and directed the Assessing Authority of the Sales Tax Department to send the record of the firm known as M/S Indian Metal Mart, Hari Singh High Street, Srinagar. The record comprised of form-C and statements of accounts from 1984 to 1998. In the alternative to supply the certified copies of the above stated record was also ordered. This order was passed in the suit which was filed by the respondents on 01-05-2000 for the relief™s of declaration, partition and possession. The suit was accompanied by application made under order 13 Rule 10 CPC wherein the impugned order was passed. The petitioner made application for the vacation of the above said order by pleading that High Court had stayed the operation of the order dated: 29-02-2000 passed by the District Judge whereby permission had been granted to the respondents to file the civil suit but this plea did not find favor with the trial court.

2. Heard the arguments.

3. The learned counsel for the petitioner has contended that the order passed by the trial court is inherently bad because it has been passed without deciding the objections of the respondent with regard to the jurisdiction. The finding of the trial Judge that Sales Tax Assessing Authority is also a court is patently wrong because u/s 2 of the General Sales Tax Act, 1962 Assessing Authority means any person appointed by the Govt. under section 3 to exercise the powers and perform the functions of the assessing authority under the Act and includes an officer-in-charge of a check post or Notified Area. Under section 22 of the said Act, the commissioner and the appellate authority for the purpose of the Act, have the same powers as are vested in a court under the Code of Civil Procedure, when trying a suit in respect of the following matters, namely; to enforce the attendance of any person and examining him on oath or affirmation; compelling the production of documents and issuing commissions for the examination of witnesses. For the purpose of civil court there should be a Judge and not an Assessing Authority. The term Judge has been defined under section 2 of the CPC which means the presiding officer of the Civil Court. Section 3 CPC classifies the civil courts for sub-ordinate and states that the District court is subordinate to the High Court and every civil court of a grade inferior to that of a District court and every court of Small Causes is subordinate to the High Court and District Court. From its reading it transpires that only four types of courts- are recognized and they are; 1. High Court 2. District Court 3. Every Civil Court 4. Every Small Causes Court. Under order 13 Rule 10 CPC reference to the term court is always made to a court as defined and mentioned in sections 2 and 3 of the CPC. That no reason has been assigned in the impugned order why summoning of the record was required. Concluding his arguments, the learned counsel has contended that the impugned order is erroneous on its face because it is passed without jurisdiction.

4. In rebuttal, it has been contended by Mr. Farooqi that under section 9 of the CPC. The Civil Court has jurisdiction to try all suits of a civil nature except those suits the cognizance whereof is either expressly or impliedly barred. Section 17 of the Succession (Property Protection) Act saves the right to bring regular suit by either of the parties whose application has been rejected or accepted. That in case the order passed by the District Judge, under Succession (Property Protection) Act has been stayed, the stay order will not bind a party to file a suit if his right is infringed because that is a statutory right. That Sales Tax Assessing Authority is a court as has been defined U/s 22 of General Sales Tax Act. U/s of the C







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