1993 JTR(Raj) 793
1994 DNJ 74
RAJASTHAN HIGH COURT
Milap Chandra Jain, J.
Snehlata and Ors. - Appellant
Versus
Paras Mal - Respondent
S.B. Civil Revision Petition Nos. 751, 752 and 753 of 1993.
Decided On : 24-11-1993
The court emphasized the importance of allowing applications for summoning income tax records when the defendant fails to file a reply, and suggested alternative methods for the plaintiffs to obtain the required documents.
Revision Petitions - Summoning of Income Tax Records - The court allowed the revision petitions and set aside the order of the learned Additional District Judge, holding that the applications for summoning income tax records should have been allowed as the defendant did not file a reply, and the plaintiffs may move applications for discovery of the required documents or serve interrogations upon the defendant.
Fact of the Case:
Four plaintiff-petitioners filed suits against the defendant Parasmal for the recovery of certain amounts deposited by them with him. The defendant denied the deposits. Applications were moved in all four suits for summoning the relevant records from the Income-tax Office, Jodhpur relating to the assessment of the defendant Paras Mal. The defendant did not file a reply in any suit.
Finding of the Court:
The court found that the learned Additional District Judge acted with material irregularity and illegality in dismissing the applications for summoning income tax records, as the defendant did not file a reply to the applications in any suit.
Issues: The issues included the dismissal of applications for summoning income tax records and the denial of deposits by the defendant.
Ratio Decidendi: The court held that the applications for summoning income tax records should have been allowed as the defendant did not file a reply, and the plaintiffs may move applications for discovery of the required documents or serve interrogations upon the defendant.
Final Decision: The revision petitions were allowed, and the common order of the learned Additional District Judge was set aside.
Revision Petitions - Summoning of Income Tax Records - The court allowed the revision petitions and set aside the order of the learned Additional District Judge, holding that the applications for summoning income tax records should have been allowed as the defendant did not file a reply, and the plaintiffs may move applications for discovery of the required documents or serve interrogations upon the defendant.
Fact of the Case:
Four plaintiff-petitioners filed suits against the defendant Parasmal for the recovery of certain amounts deposited by them with him. The defendant denied the deposits. Applications were moved in all four suits for summoning the relevant records from the Income-tax Office, Jodhpur relating to the assessment of the defendant Paras Mal. The defendant did not file a reply in any suit.
Finding of the Court:
The court found that the learned Additional District Judge acted with material irregularity and illegality in dismissing the applications for summoning income tax records, as the defendant did not file a reply to the applications in any suit.
Issues: The issues included the dismissal of applications for summoning income tax records and the denial of deposits by the defendant.
Ratio Decidendi: The court held that the applications for summoning income tax records should have been allowed as the defendant did not file a reply, and the plaintiffs may move applications for discovery of the required documents or serve interrogations upon the defendant.
Final Decision: The revision petitions were allowed, and the common order of the learned Additional District Judge was set aside.
JUDGMENT
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