1969 (2) TMI 164

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....ax Act (No. 46 of 1948). It is not denied that the statement sought to be produced in evidence was a statement made in the assessment proceedings. A certified copy of that statement was obtained by the respondent and filed in court. In order to prove the statement, the original was summoned from the sales tax authorities. Objection was taken to the production of the original on the basis of sectio....

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....The only exception is when such a statement etc. is sought to be used for the purposes of a prosecution under the Indian Penal Code, that the bar of section 26(1) becomes inapplicable. So far as the present proceedings are concerned, they are not those as covered by section 26(3). Therefore, in view of the clear language of the statute, the lower appellate court could not require the department to....