This petition raises question of interpretation of section 57 of the Madras General Sales Tax Act, 1959. Certain assessment records were sought to be summoned by the petitioner in a suit which he instituted and which is pending disposal. Objection was raised to marking of some of the documents by the plaintiff as evidence on the ground that those documents were privileged and should be treated as confidential under section 57(1) of the Act. This objection was upheld by the Court below. This petition is to revise that order.

The contention for the petitioner is that the scope of section 57(1) is limited to voluntary disclosure of the records specified therein by the Officer concerned and does not extend to the powers of civil Courts to summon them. In other words, the argument for the petitioner is that section 57(1) does not cover involuntary disclosure of the records specified in the sub-section. Section 57(1) reads:

“All particulars contained in any statement made, return furnished or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or deposition made, in the course of any proceeding under this Act or i