- (1.) This is an application for re-examination of Shri Pradeep Kumar Jain, the third witness on behalf of the plaintiff in a testamentary proceeding for the grant of probate of the last Will and Testament dated November 12, 1990 executed by Late Kamla Devi Mantri.
(2.) During the course of his examination the applicant stated that he had accompanied his father Late Kamal Kumar Jain to the residence of the said deceased on 12th November, 1990 and was personally present at the time of execution and attestation of the said Will. During the course of his examination-in-chief, the applicant-witness has tendered 16 number of documents marked as Exhibit H, H-1, I, I-1, J, K, L, M, N, O, P, Q, Q-1, Q-2, Q-3 and R which, according to the petitioner, would demonstrate, establish and prove that Jain & Co., the firm in which his father Late Kamal Kumar Jain; his brother Ashok Kumar Jain and he were partners at the material time had dealt with the tax files of the said deceased as well as other members of the Mantri family.
(3.) It is submitted that during his cross-examination it was insinuated and suggested on behalf of the defendant Nos. 1(a), 1(b) and 1(c) that Pradeep Kumar Jain in his professional capacity, had personally not dealt with such files and nothing whatsoever to do with the tax files of the Mantris, particularly the tax files of the deceased. The application refers to Question Nos.2, 3 & 9 to 24 of the examination-in-chief and Question Nos.71, 72, 76, 88, 89-96, 122, 124 and 223 of the crossexamination of the witness which are reproduced hereinbelow:- "Examination-in-chief 2. What do you do now?/ I am practicing as a Chartered Accountant and I am a senior partner of Jain & Co., Chartered Accountants. 3. Since when you have been associated with the firm, Jain & Co., Chartered Accountants?/ Since 1st April, 1974 and at that time I was about 18 years old and I was under my father, who was the sole proprietor of Jain & Co. Chartered Accountants at that time, and I became a Chartered Accountant on 1st April, 1984. 9. What was the nature of your work in the firm in or about 1990?/ In the year 1990, our firm was basically engaged in tax and audit works and my father, in fact, was suffering from rheumatic pains since many years and on that account, I used to accompany him to various statutory authorities or visit to our clients. In the year 1990, I have almost had 16 years' office experience and about 6 or 7 years as a Chartered Accountant in the firm. 10. Can you name some of the clients of the firm who worked with you and with whom your father also worked?/ We did tax and audit works of various clients out of which I did audit work of Birla's also and we also handled the income tax and wealth tax files of Smt. Kamala Devi Mantri as well as we looked into various accounts of family members also. 11. (shown a document, which is disclosed at serial no.2 of plaintiff's Judge's Brief of Documents) what is this document about?/ This is the acknowledgement of filing of the wealth tax return of Smt. Kamala Devi Mantri. This document was filed on 6th March, 1991. This is the original acknowledgement of filing of the wealth tax return. 12. Did you find any signature at the bottom right hand corner of the document just over the printed words "Signature of Assessee'?/ Yes, the signature is of Smt. Kamala Devi Mantri. 13. How are you able to identify this signature to be that of Late Kamala Devi Mantri?/ In fact, we were handling her income tax and wealth tax files and in course of which various documents were sent to her and used to come back. On the basis of which her signatures is identified. A responsible officer from my office used to go to her residence for getting the income tax and wealth tax returns that were to be filed annually for her signature and brought back to our office. 14. Are the contents of this document true and correct?/ Yes. 15. Was this document signed by Late Kamala Devi Mantri in the usual course of signing of her annual return (subject to objection)?/ Yes. (Witness encircles the signature of Late Kamala Devi Mantri in red ink) The document is tendered and marked as Exhibit H and the signature of Late Kamala Devi Mantri is marked as Exhibit H- 1) 16. (Shown a document which is disclosed at serial no.1 of plaintiff's Judge's Brief of Documents) What is this document about?/ This is the indemnity bond that has been signed by Smt. Kamala Devi Mantri to obtain credit in respect of tax deducted out of dividend of Rs.3,888/- by Birla Jute and Industries Limited. 17. What was it necessary to have this indemnity bond executed by Late Kamala Devi Mantri?/ This was necessary because Smt. Kamala Devi Mantri had misplaced the original dividend warrant on the basis of which credit would have been allowed and without furnishing the indemnity bond credit in respect of Rs.3,888/- would not have been allowed. 18. Who prepared this indemnity bond?/ This bond was prepared by me. 19. Please see the document and tell whether you can identify the three signatures appearing on this document?/ The three signatures appearing on this bond are that of the Advocate on the left side to identify the signature of Smt. Kamala Devi Mantri, in the center is that the Notary Public and the right side is that of Smt. Kamala Devi Mantri. 20. Where was this document executed?/ This document was executed at her residence at 6/3, Queen's Park, Kolkata 700 019 where the Advocate accompanied the Notary Public and all the three persons who were the signatory of this bond were signed before me. 21. Are the contents of this document true and correct?/ Yes. 22. Was this document signed by Late Kamala Devi Mantri in the usual course?/ Yes. (Witness encircles the signature of Late Kamala Devi Mantri in red ink) (The document is tendered and marked as Exhibit I and the signature of Late Kamala Devi Mantri is marked as Exhibit I-1) 23. Where were all these documents kept?/ These documents were lying in the records sections of our office. 24. Please explain what you have meant by our office?/ Our office means at the office of Jain & Co., Chartered Accountants at P.21/22. Radha Bazar Street, 2nd floor, Kolkata 700 001. Cross-examination 71. Mr. Jain, previously certain documents were shown to you where you have been shown wealth tax return and you have been made indemnity bond and in none of this document your name features in any way either in the indemnity bond or in the wealth tax return do you agree?/ Obviously, my name cannot feature in this document. 72. Nor your name anyway feature in the document which had been shown to you, supposed to have been executed on 12th November, 1990?/ It does not. 76. In this proceeding no document has been produced to show that you are anyway connected with the 'Jain and Company' do you know that?/ I am aware of it but I am also a senior partner of 'Jain & Co'. There is no doubt about it. Had there been a question the evidence in that respect also would have been provided. But I am senior partner of the firm 'Jain & Co.' 88. So, it was basically Mr. Ashoke Jain who interconnected with Mantri am I right?/ No, my father had more interconnection with senior level. Again my elder brother was engaged for interaction to the extent of work that was conducted by him and even I was interaction with the work connected with Mantri, that I did. 89. Do you find that no document has been disclosed to show that you had done any work for Mantri's family?/ I have made out the indemnity bond in respect of the tax credit certificate of Rs.3888/- and the original has been misplaced because of which reason the indemnity bond had to be made. 90. I am suggesting to you that indemnity bond which is Exbt. "I" in this proceeding does not in any manner show your involvement, preparation or discharged of that bond?/ It is a fact that my signature or hand writing evidence will not be there because it is the typed document under my instruction in my office based on which the Advocate, notary and Smt. Kamala Devi Mantri signed on that document. 91. (shown Exbt. "I") From this document can you find your involvement in the preparation or any connection in any manner in this document?/ Prima facie, it obviously cannot be evidence in that respect because it was not required for the ground work. Making of the indemnity bond was done at my office and typed at my office under my instruction and I was also present when this indemnity bond was signed by three respective persons noted or signed on the indemnity bond. 92. Do you find that somebody signed on the left-hand side? Yes. 93. What was the purpose of that signature?/ He is an advocate who escorted the notary to the residence of Smt. Kamala Devi Mantri. 94. Now it appears that he had identified Mrs. Mantri?/Yes. 95. What was the difficulty of your identifying Mrs. Mantri Why could not you do that?/ I did not feel necessary because the advocate had been sent to take the notary so this was the added signature. 96. From the document itself there is no iota of evidence that your presence or your involvement were at all there?/ I do not think it was necessary. 122. Did you accept the fact that Ashoke Jain who was actually dealing with the files of the Mantri (subject to objection)?/No. 124. Will you be surprised to know that some documents have been disclosed in other proceeding between the Mantri's where actually the name of Ashoke Kumar Jain has figured and in none of the documents your name has figured?/May be. 223. And if it is put to you that the accounts and income tax of these persons were looked after by Ashoke Jain, are you in a position to deny?/Yes. I am denying.";