TDS certificates do not by themselves support a summary suit where no written contract or debt acknowledgement is shown.

A summary suit under Order 37 CPC is maintainable only where the plaint itself discloses a claim falling strictly within the specified categories. TDS certificates, by themselves, merely evidence tax deduction and do not record the loan terms, interest rate, or any contractual undertaking; they are not treated as an acknowledgement of debt under Section 25 of the Indian Evidence Act or as a written contract supporting summary procedure. Where no written contract is pleaded and triable disputes of law and fact arise, summary procedure is unavailable, and conditional leave cannot be sustained.

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Issues: Whether the suit, founded on TDS certificates and an alleged friendly loan, was maintainable as a summary suit under Order 37 Rule 2 of the Code of Civil Procedure, 1908.

Analysis: A suit can proceed under the summary procedure only if, on the plaint as framed, it falls within the limited classes specified in Order 37 and no relief beyond its scope is claimed. The plaint did not plead any written contract between the parties, and the TDS certificates merely evidenced deduction of tax at source; they did not record the loan, the rate of interest, or any contractual undertaking. Such certificates were not treated as an acknowledgement of debt within the meaning of Section 25 of the Indian Evidence Act, 1872, nor as a written contract or debt arising on an enactment for the purpose of Order 37. Since the defendant raised triable disputes of law and fact, the summary procedure was unavailable.

Conclusion: The suit was not maintainable as a summary suit under Order 37 Rule 2 of the Code of Civil Procedure, 1908, and the order granting conditional leave was set aside.

Ratio Decidendi: A summary suit under Order 37 lies only where the plaint itself discloses a claim falling strictly within the specified categories, and TDS certificates that do not evidence a written contract or an acknowledgement of debt cannot by themselves sustain summary procedure.

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