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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether Order XI, Rule 14 of the Code of Civil Procedure could be invoked to compel the managing director of a private limited company, which was not a party to the suit, to produce the company's account books and documents for use in cross-examination.
Analysis: Order XI, Rule 14 is confined to production of documents by a party to the suit. The documents sought belonged to an incorporated company which was a distinct legal entity, and therefore could not be treated as being in the personal custody of the managing director for the purpose of that rule. The request was made to obtain documents from a third party and to use them in cross-examination, which was not the object or scope of the rule. The proper legal process, if any, would have to be one specifically available for obtaining documents from non-parties.
Conclusion: The direction for production was without jurisdiction and was liable to be set aside in favour of the appellant.
Final Conclusion: The civil revision petition succeeded, and the order compelling production of the company records was quashed.
Ratio Decidendi: Order XI, Rule 14 of the Code of Civil Procedure cannot be used to compel a non-party company's documents from its managing director, because an incorporated company is a separate legal entity and its records are not the personal documents of the officer in possession.
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