https://www.taxtmi.com/caselaws?id=304656 A court receiving a requisition under Order XIII, Rule 10 of the Code of Civil Procedure cannot examine the validity, legality, or relevancy of the documents sought once the request is validly made by the requisitioning authority acting as a court. Objections about lawfulness, prior settlement, or the period of the account books must be taken before the income-tax authorities or in later proceedings, not at the stage of compliance by the receiving court. The text also states that a search-warrant proceeding under the Foreign Exchange Regulation Act is a judicial proceeding within the rule, so the requisition did not fail on that ground. The restrictive order was set aside and transmission of the documents was directed. en-us Wed, 07 Jun 1961 00:00:00 +0530 Wed, 12 Oct 2022 18:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304656 A court receiving a requisition under Order XIII, Rule 10 of the Code of Civil Procedure cannot examine the validity, legality, or relevancy of the documents sought once the request is validly made by the requisitioning authority acting as a court. Objections about lawfulness, prior settlement, or the period of the account books must be taken before the income-tax authorities or in later proceedings, not at the stage of compliance by the receiving court. The text also states that a search-warrant proceeding under the Foreign Exchange Regulation Act is a judicial proceeding within the rule, so the requisition did not fail on that ground. The restrictive order was set aside and transmission of the documents was directed. Case-Laws Income Tax Wed, 07 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304656