Pollock, A J C—The suit out of which this application for revision arises was apparently instituted on 14th November 1929, though the date of presentation has not been endorsed on the plaint and the date on the order-sheet is illegible. On 2nd February 1931 the plaintiff sought to file copies of certain statements said to have been made by defendants 2 and 3 in Income Tax proceedings and of orders passed by the Income Tax officer in those proceedings. The lower Court held that these were confidential documents by virtue of Section 54, Income Tax Act, and that copies of them were inadmissible in evidence. Issues were framed on the same date. The case was delayed for about a year while the plaintiffs unsuccessfully sought revision in this Court of the order rejecting the above documents. The case was fixed for evidence on 24th June 1932, and the plaintiffs' case was closed in default on 28th September 1932, but subsequently reopened. On 25th September 1933 the Income Tax officer was examined on behalf of the plaintiffs who attempted to put to him the certified copies of the statements made to him by defendants 2 and 3 and to ask him questions about the assessment of these def