https://www.taxtmi.com/caselaws?id=152839 Rule 61 of the Andhra Pradesh General Sales Tax Rules, 1957 was held not to create an absolute bar against summoning assessment records or examining the Commercial Tax Officer as a witness. Interpreting the rule's confidentiality scheme alongside its origin in income-tax provisions and the absence of any non obstante clause excluding the Indian Evidence Act, the court held that the evidentiary powers of the court remained intact. Because the Commissioner had permitted production of the records and the officer was summoned as a witness, the objection to their use failed and the evidence was admissible. en-us Tue, 27 Mar 1979 00:00:00 +0530 Thu, 11 Jul 2013 16:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152839 Rule 61 of the Andhra Pradesh General Sales Tax Rules, 1957 was held not to create an absolute bar against summoning assessment records or examining the Commercial Tax Officer as a witness. Interpreting the rule's confidentiality scheme alongside its origin in income-tax provisions and the absence of any non obstante clause excluding the Indian Evidence Act, the court held that the evidentiary powers of the court remained intact. Because the Commissioner had permitted production of the records and the officer was summoned as a witness, the objection to their use failed and the evidence was admissible. Case-Laws VAT and Sales Tax Tue, 27 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152839