This Criminal Revision Petition arises against the order dated 18.02.2005 in Crl.M.P.No.156 of 2005 in C.C.No.295 of 2002 by the learned Judicial Magistrate No. I, Thiruppur.

2. There was proceedings for an offence under section 138 of Negotiable Instruments Act, in which the present revision petitioner was the complainant. Respondent/accused wanted to examine an Income Tax Officer with production of such record as witness on her side. The trial court also issued summons and in accordance with the summons, the Officials were also present in court. It is at that time, this revision petitioner / complainant filed an application requesting the Court to withdraw the summons on the ground that income tax records is immune from submitting into Court.

3. Regarding that immunity, the attention of the Court was drawn to the following observation made in the decision reported in M/s. DAGI RAM PINDI LALL ..vs.. TRILOK CHAND JAIN (AIR 1992 SC 990)".

"When a Court of law, in any matter pending before it desires the production of record relating to any assessment after applying its judicial mind and hearing the parties and on being prima facie satisfied that the record required to be su