Subpoena for relevant tax return records permitted when evidence refers to the document and production causes no prejudice.

A subpoena for production of Form ST-3 may issue where the document is relevant to the suit, has been referred to in evidence, and is sought for complete adjudication without causing prejudice. The Court relied on Order XVI Rule 6 CPC, which permits summoning a person to produce a document without prior proof, and Section 162 of the Indian Evidence Act, which requires production of a summoned document if it is within the party's possession or power. On that basis, the service tax return record was allowed to be produced in original or authenticated copy to support or corroborate the plaintiff's case.

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Issues: Whether a subpoena could be issued for production of Form ST-3 for the relevant financial year and period.

Analysis: The request was examined in light of the pleadings, the plaintiff's witness evidence, and the contents of the bills forming the basis of the suit. The bills disclosed a service tax component and the witness had referred to filing service tax returns and being ready to produce supporting documents. Order XVI Rule 6 of the Code of Civil Procedure, 1908 permits summoning a person to produce a document without requiring evidence, and Section 162 of the Indian Evidence Act, 1872 requires production of a summoned document if it is in possession or power. On that basis, the Court found that calling for the document would not prejudice the plaintiff and could assist in proving or corroborating the plaintiff's own case.

Conclusion: The subpoena for production of the original or authenticated copy of Form ST-3 was allowed.

Final Conclusion: The Court permitted production of the service tax return record to aid adjudication of the suit and allowed the defendants' application.

Ratio Decidendi: A document may be summoned for production when it is relevant to the issues and the witness has referred to it in evidence, even if its production is resisted on the ground of pleadings, provided the summons is sought for complete adjudication and causes no prejudice.

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