https://www.taxtmi.com/caselaws?id=98453 Order XI, Rule 14 CPC is limited to production of documents by a party to the suit and cannot be used to compel a managing director of a non-party company to produce the company's account books or records for cross-examination. An incorporated company is a separate legal entity, so its documents are not the personal documents of its officer merely because he is in possession of them. If documents are sought from a non-party, the proper course must be found in the procedure specifically available for that purpose. The Madras HC held the production direction without jurisdiction and set it aside. en-us Thu, 14 Sep 1967 00:00:00 +0530 Fri, 20 Jan 2012 16:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98453 Order XI, Rule 14 CPC is limited to production of documents by a party to the suit and cannot be used to compel a managing director of a non-party company to produce the company's account books or records for cross-examination. An incorporated company is a separate legal entity, so its documents are not the personal documents of its officer merely because he is in possession of them. If documents are sought from a non-party, the proper course must be found in the procedure specifically available for that purpose. The Madras HC held the production direction without jurisdiction and set it aside. Case-Laws Companies Law Thu, 14 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98453