https://www.taxtmi.com/caselaws?id=276518 Section 54 of the Indian Income-tax Act, 1922 protected income-tax records as confidential and barred a court from compelling a public servant to produce them, but it did not make such documents inadmissible in evidence. A document lawfully obtained from income-tax authorities could be proved in evidence if otherwise properly authenticated. The Bombay City Police Act also permitted search and seizure of the document, because the power to search included taking possession of the thing searched for, and the statutory confidentiality made voluntary production unlikely. en-us Wed, 15 Apr 1942 00:00:00 +0630 Tue, 13 Nov 2018 11:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276518 Section 54 of the Indian Income-tax Act, 1922 protected income-tax records as confidential and barred a court from compelling a public servant to produce them, but it did not make such documents inadmissible in evidence. A document lawfully obtained from income-tax authorities could be proved in evidence if otherwise properly authenticated. The Bombay City Police Act also permitted search and seizure of the document, because the power to search included taking possession of the thing searched for, and the statutory confidentiality made voluntary production unlikely. Case-Laws Indian Laws Wed, 15 Apr 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=276518