TaxTMI 
TaxTMI 
1972 (7) TMI 30
X X X X Extracts X X X X
X X X X Extracts X X X X
....iled an amendment to the effect that he had discontinued his money-lending business during the period of the transaction, that is, from 1965 to 1969. All the defendants contended in the suit that the plaintiff is a regular money-lender and had never discontinued his money-ending business and that, consequently, the suit is hit by section 8 of the Orissa Money-Lenders Act. The suit was in due course taken up for trial on March 18, 1971, and the trial continued from day-to-day. In the midst of the trial, defendant No. 3 (the petitioner in this case) filed an application in court to summon the Income-tax Officer to produce the assessment orders and returns filed by the plaintiff as an assessee of income-tax for the years 1964-65 to 1969-70. Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nformation if made available. Defendant No. 3 either did not take steps to obtain the necessary information by making an application under section 138 of the 1961 Act or could not obtain the information, but made repeated prayers thereafter for summoning the Income-tax Officer to produce the necessary records and this prayer was rejected by the court by its order dated May 3, 1971. It is against this order that this present revision application has been filed. The short question for consideration in this case is whether the petitioner (defendant No. 3) is entitled to have the assessment records relating to the plaintiff for the years 1964-65 to 1969-70 produced in court through the Income-tax Officer. It is necessary, therefore, to notic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....st disclosure of any particulars mentioned in sub-section (1). The penalty for contravention of this injunction is to be found provided in section 280 of this Act. Sub-section (3) of section 137 is also substantially the same as sub-section (3) of section 54 of the earlier Act, except as to some additional exceptions mentioned therein. Section 138 (1961 Act) is of limited scope as it originally stood and is limited to disclosure of information in respect of the tax payable. The Finance Act, 1964 (Act V of 1964), by Chapter XIII omitted section 137 of the 1961 Act and by section 33 substituted section 138 by a new section which contained two sub-sections. The first sub-section is practically the same as the old section 138. Sub-section (2) e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not, be called in question in any court of law." Section 138(1)(b) does not deal with any restriction. It is, merely an enabling provision and authorises the Commissioner to make a disclosure of the information to any person if he is satisfied that it is in the public interest to do so. It is within the powers of a court to summon an authority to produce any document in its custody so long as the production of such documents is neither prohibited nor privileged. Such a restriction was contained in section 54 of the 1922 Act and section 137 of the 1961 Act, both of which have now been repealed, and, consequently, the co....