https://www.taxtmi.com/caselaws?id=245418 Section 27 of the Arbitration and Conciliation Act, 1996 is an enabling provision for court assistance in taking evidence, and it extends to directing a party in possession of relevant documents to produce them for use in arbitration. The provision is not limited to summoning non-parties, and may support production where the documents are necessary for determining the claim on merits. Confidentiality bars under Section 71 of the Maharashtra Value Added Tax Act, 2002 and Section 64 of the Bombay Sales Tax Act, 1959 protect the department from being compelled to produce returns and records, but do not prevent a party from producing its own assessment orders. The production request was therefore maintainable. en-us Mon, 23 Sep 2013 00:00:00 +0530 Mon, 07 Jul 2014 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245418 Section 27 of the Arbitration and Conciliation Act, 1996 is an enabling provision for court assistance in taking evidence, and it extends to directing a party in possession of relevant documents to produce them for use in arbitration. The provision is not limited to summoning non-parties, and may support production where the documents are necessary for determining the claim on merits. Confidentiality bars under Section 71 of the Maharashtra Value Added Tax Act, 2002 and Section 64 of the Bombay Sales Tax Act, 1959 protect the department from being compelled to produce returns and records, but do not prevent a party from producing its own assessment orders. The production request was therefore maintainable. Case-Laws Indian Laws Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245418