https://www.taxtmi.com/caselaws?id=198672 Certified copies of income-tax returns and accompanying statements were treated as admissible secondary evidence because the returns were regarded as public documents under the Evidence Act. Section 54 of the Indian Income Tax Act was read as protecting the public servant from being compelled to produce the records or testify about them, but not as barring use of certified copies already obtained. Separate proof of the partners' signatures on the originals was held unnecessary where the certified copies themselves showed the firm's liability. A plaintiff suing in her own right was not deprived of maintainability merely because she also acted as legal representative of a deceased partner. en-us Tue, 10 Sep 1957 00:00:00 +0530 Wed, 07 Feb 2018 11:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198672 Certified copies of income-tax returns and accompanying statements were treated as admissible secondary evidence because the returns were regarded as public documents under the Evidence Act. Section 54 of the Indian Income Tax Act was read as protecting the public servant from being compelled to produce the records or testify about them, but not as barring use of certified copies already obtained. Separate proof of the partners' signatures on the originals was held unnecessary where the certified copies themselves showed the firm's liability. A plaintiff suing in her own right was not deprived of maintainability merely because she also acted as legal representative of a deceased partner. Case-Laws Income Tax Tue, 10 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198672