Subba Rao, J. - (1.).This appeal by special leave is against the order of the High Court of Judicature at Bombay, rejecting in limine the criminal revision filed by the appellant against the order of the Presidency Magistrate, 19th Court, Bombay, directing the appellant to produce the documents which he admitted to be in his possession by his letter dated March 27, 1958.
(2.)The facts are not in dispute and may be briefly stated. The first respondent filed a complaint against the second respondent his clerk, in the court of the Presidency Magistrate, Bombay, alleging that the latter had committed offences under Ss.381and 385 of the Indian Penal Code. In due course the Magistrate framed charges against the second respondent under the said sections. Pending the trial, the first respondent applied to the Magistrate to summon the Income-tax authorities to produce certain letters alleged to have been written by the second respondent to the said authorities making baseless allegations against the first respondent. On March 27, 1958, the Commissioner of Income-tax wrote a letter to the Magistrate admitting that some letters written by the second respondent were with the Income-tax Department, but pleaded that they could not be produced in view of the provisions of S. 54 of the Indian Income- tax Act, 1922. The Presidency Magistrate, by his order dated May 16, 1958, overruled his objections and directed the Commissioner of Income-tax to produce the documents admitted to be in his possession or in the possession of officers subordinate to him. The Commissioner of Income-tax preferred an appeal against that order to the High Court of Judicature at Bombay, but the same was rejected. Hence the present appeal.
(3.)Learned counsel for the Commissioner of Income-tax contends that under S. 54 (1) of the Indian Income-tax Act, 1922, no Court shall be entitled to require the appellant to produce before it the said documents as they formed part of the record of an assessment proceeding taken before the relevant Income-tax authority.