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Issues: Whether the refusal to summon the complainant's income tax returns and connected documents under Section 91 of the Code of Criminal Procedure, 1973, in a prosecution under Section 138 of the Negotiable Instruments Act, 1881, called for interference under Section 482 of the Code of Criminal Procedure, 1973.
Analysis: The application under Section 91 of the Code of Criminal Procedure, 1973 sought multiple documents, including income tax returns, agreement, cheque book details and savings account particulars. The complainant stated that he was a retired person and did not file income tax returns. The record also showed that complainant evidence was still ongoing and cross-examination had not yet been completed. In these circumstances, the accused could raise the relevant defence by confronting the complainant in cross-examination, and the request for summoning documents at that stage was premature. No failure of justice or exceptional circumstance was shown to justify invocation of the inherent jurisdiction.
Conclusion: The refusal to summon the documents did not warrant interference, and the petition was rightly dismissed.