1968 (9) TMI 98

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....of Ram Murti, from the shop in dispute situate in the town of Bhatinda. One of the grounds for eviction was that the tenant had sublet the premises to Surinder Kumar and his two brothers, Raj Kumar and Devinder Kumar. During the pendency of this application, the landlords, in order to prove their case, made an application for the summoning of the record keeper of the sales tax department with the ....

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....sel for the respondents contended before the Rent Controller that the documents required by the landlords were secret and could not be sent for under the provisions of section 26 of the Punjab General Sales Tax Act, 1948. This objection was, however, overruled by the Rent Controller, vide his order dated 23rd June, 1966. Against that decision, the present revision petition has been filed by Ram Mu....

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....ernment discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months, and shall also he liable to fine. (3) Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purposes of a prosecution under the Indian Penal Code in respect of any such statement, return, ....

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....rything that is filed before the sales tax department, irrespective of its nature, would come within the purview of this section. In the instant case, the landlords were wanting the department to produce only the application filed by the tenant for the cancellation of his licence and the order passed thereon under section 7(4) and (6) of the Punjab General Sales Tax Act, 1948. This application and....