TaxTMI 
TaxTMI 
1967 (11) TMI 106
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.... 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 office of the Deputy Commissioner of....
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....d 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 that the documents mentioned in item (3) of the a....
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....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 prosecution was under the Indian Penal Code. This content....
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....hich 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 seized under the provisions of the Act. Section 41 of the ....