Confidentiality of agricultural tax returns bars disclosure; statutory prohibition sustains denial of certified copies to requester.

Particulars in agricultural income-tax returns and related records are treated as confidential under the Agricultural Income-tax Act, and the statutory prohibition prevents courts or public servants from producing such returns except within limited exceptions; the petitioner's request for certified copies of a third party's returns does not fall within those exceptions. Precedents construing equivalent Income-tax Act provisions and prior agricultural income-tax decisions establish the prohibition as absolute, not undermined by waiver or co-ownership. Consequently the refusal by the tax authority to furnish certified copies is valid and the petitioner is not entitled to disclosure.

---

---

Issues: Whether the petitioner is entitled to certified copies of the agricultural income-tax returns filed by the third respondent for the years 1969 to 1981 under section 54 of the Agricultural Income-tax Act.

Analysis: Section 54(1) of the Agricultural Income-tax Act treats particulars contained in returns, accounts and related records as confidential and declares that no court shall, save as provided in the Act, require a public servant to produce such returns or give evidence in respect thereof. Section 54(3) specifies limited exceptions where disclosure is permissible; the petitioner's request for certified copies does not fall within those excepted categories. Precedents interpreting a similar provision in the Income-tax Act and prior decisions in agricultural income-tax matters establish that the prohibition on production or disclosure is absolute and is not vitiated by any waiver by the assessee or by co-ownership of the property.

Conclusion: The petitioner is not entitled to the certified copies of the returns of the third respondent; the refusal by the Agricultural Income-tax Officer under section 54 is valid and the decision is against the petitioner (in favour of the Revenue).

---