1967 (11) TMI 106

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....cting the Deputy Commissioner of Commercial Taxes (Intelligence), Chepauk, Madras, to produce certain documents. The respondent, Mahadevan, filed a private complaint against the revision petitioners VR.S.RM. Ramaswami Chettiar and others under section 420, Indian Penal Code. The respondent filed an application before the Fifth Presidency Magistrate to send for the following documents from the offi....

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....dian Evidence Act.   The respondent did not press for the production of the first two documents. As regards the documents mentioned in item (3) of the application, the Fifth Presidency Magistrate overruled the objection raised by the Deputy Commercial Tax Officer and allowed the documents to be exhibited. Hence this petition. The learned counsel appearing for the petitioners contended t....

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.... apply to the disclosure of any such particulars- (i) for the purpose of prosecution under the Indian Penal Code (Central Act 45 of 1860) or under this Act in respect of any such statement, return, accounts, registers, records, documents, evidence, affidavit or deposition;......" It is contended by the respondent that section 57(1) will not apply to this case by virtue of clause (2) as the p....

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....ons of section 57, clause (1), that only those documents which were produced under the provisions of the Act shall be treated as confidential and shall not be disclosed. In my opinion, section 57(1) of the Act will not apply to the documents seized. The protection given under section 57(1) of the Act will apply to those documents produced voluntarily but not to the documents compulsorily taken or ....