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1957 Supreme(Mad) 7

RAMASWAMI GOUNDER
Nagammai Achi – Appellant
Versus
Alamelu Achi – Respondent


Advocates:
A. Sundaram Ayyar and R. M. Muthuveerappan, for Petitioner.
R. Gopalaswami Ayyangar, for Respondent.

Judgment

This revision is filed against the order of the Subordinate Judge in I.A. No. 420 of 1956 in O.S. No. 140 of 1953 on the file of this Court. That application was one made by the first defendant, the present petitioner, under Order 11, rule 14, Civil Procedure Code, for directing the plaintiff to produce into Court the documents discovered by her in Schedules B and C to her affidavit of discovery. The application was ordered in regard to the B Schedule documents, but it was refused in regard to the documents discovered in Schedule C. Those documents are assessment orders, and returns and statements submitted by the plaintiff to the Income-Tax Officer. The plaintiff claimed that those documents were “confidential” within the meaning of section 54 of the Income-tax Act and that therefore she could not be compelled to produce them into Court. It is clear-and, indeed, it was not disputed-that the documents in controversy would fall within the description of documents mentioned in the said section. If so, it follows that those documents shall be treated as confidential. But the question is whether the documents should be treated as confidential only so far as the Income-tax Depar















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