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 officers subordinate to him.
The facts are number in dispute and may be briefly stated.
The Commissioner of Income tax preferred and appeal against the order to the High Court of Judicature at Bombay, but the some was rejected.
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 companyld number be produced in view of the provisions of section 54 of the Indian Income tax Act, 1922.
In due companyrse, 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.
Hence the present appeal.
The first respondent filed a companyplaint against the second respondent, his clerk, in the companyrt of the Presidency Magistrate, Bombay, alleging that the latter had companymitted offences under sections 381 and 385 of the Indian Penal Code.
SUBBA RAO J. 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 appellate 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.
