Mockett, J.

1. This is a civil revision petition to revise the order of the learned District Munsif of Ariyalur. The lower Court on an application by the respondent has ordered the petitioner, who is the defendant in the suit, to apply for a certified copy of his Income Tax returns and profit and loss statements with particulars submitted by him to the Income Tax Officer, First Circle, Trichinopoly, over a period of several years. He is to produce them at the plaintiffs cost. It will be observed that the application was not in the precise terms of Order 11, Rule 14 Civil Procedure Code, to produce documents in the defendants possession or power relating to the matter in suit but to obtain and produce copies of these documents. The learned District Munsif has made the order because he considers that a new situation has been created by the decision of a Full Bench of this Court reported in Rama Rao v. Venkataramayya (1940)2MLJ257 . What that case decided was that certified copies of profit and loss statements and statements showing details of net income filed by the assessee in support of his Income Tax return were admissible in evidence. It appears from the judgment that unde