Law: Income Tax Act, 1922

Section: 54

Law: Civil Procedure Code (V of 1908)

Section: O.XXXVII,R.2

(a) Civil Procedure Code (V of 1908)-- ---O. XXXVII, R. 2--Suit for recovery of money--Appellant claiming amount in question on account of goods allegedly supplied by him to respondents--Witnesses produced having no personal knowledge of debt sued for by appellant--Witnesses were not independent and their narration of facts with unusual minuteness despite lapse of sufficient Time rendering acceptance of testimony unsafe--Receipt produced by witness about goods supplied, dubbed by Trial Court as wholly untrustworthy--Witnesses produced by respondent refuting appellant's claim and repelling assertions on which suit had been founded--No direct evidence existed for supply of goods by appellants--Conflicting pleas regarding delivery of vouchers taken by appellants and his counsel failed to reconcile divergent versions--Trial Court formulated his opinion on basis of entries to account books and not on strength of original vouchers which were in fact signed by unauthorised person--View taken by Trial Court not appearing to be ill-founded end remained unshaken--Appellant also relied upon assessment order passed by income Tax Authorities which was not properly exhibited and excluded by Trial Court from consideration--Held, appellant failed to establish that goods of value of amount claimed by him were supplied to respondent--Order of Trial Court dismissing suit of appellant maintained in circumstances. (b) Income-tax Act (XI of 1922)--S. 54(3)--Civil Procedure Code (V of 1908), S. 96 & O. XXXVII, R.2--Assessment record--- Evidentiary value--Document comprising part of assessment record, held, could not be produced in evidence, by a third party against assessee unless same was covered by exceptions given in subsection (3) of S.54, Income-tax Act, 1922. Promatha Nath Pramanick v. Niroda Chandra Ghose A I R 140 Cal. 147; Maung Po Thaung and another v. Maung E Pe and others A I R 1955 Rang. 85; Methil Animal v. Janaki Amma and another A I R 1940 Mad. 151 and Sm. Banarsi Devi v. Sm. Janki Nevi AIR 1959 Pat. 72 Tel. JUDGMENT This appeal is directed against the judgment and decree dated 14-1-1957 passed by the learned Senior Civil Judge, Sialkot whereby suit for recovery…

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