Case Note & Summary
The Petitioner, Ved Prakash Ahuja, filed a Writ Petition under Article 227 of the Constitution of India challenging an order dated 30 April 2022 passed by the Small Causes Court, Mumbai, in L.E. Suit No. 71/85 of 2012. The impugned order rejected the Petitioner's application (Exh. 453) seeking a direction to the Income Tax Department to provide a proper certificate under Section 65-B(4) of the Indian Evidence Act, 1872, for the Income Tax records of late Prakash Ahuja (the late husband and father of the Respondents). The Petitioner had earlier filed a list of documents at Exh. 313 containing photocopies of the Income Tax records of late Prakash Ahuja. On 13 January 2022, the Trial Court marked the Income Tax records of the Respondents (Exhs. 345, 441, 442) in evidence but refused to mark the documents at Exh. 313 because they were photocopies without a certificate from the Income Tax Department. The Petitioner then filed Exh. 453, stating that despite all efforts, he could not obtain the certificate from the Income Tax Department, and sought the court's assistance to summon the certificate. The Trial Court rejected the application on the ground that the Petitioner had neither moved an application on his own account to get the certificate directly from the department nor filed an application before the court for issuance of directions to the department before the order on admissibility. The High Court, relying on the Supreme Court's decision in Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal (2020) 7 SCC 1, held that when a party is unable to obtain a certificate under Section 65-B(4) despite efforts, the court must summon the person referred to in that sub-section and require the certificate to be given. The High Court found that the Trial Court's reasoning was erroneous and that the Petitioner had indeed made efforts as stated in the application. The impugned order was set aside, and the application Exh. 453 was allowed. The Trial Court was directed to summon the concerned officer from the Income Tax Department to produce the certificate under Section 65-B(4) for the Income Tax records of late Prakash Ahuja.
Headnote
A) Evidence Law - Electronic Evidence - Section 65-B(4) of the Indian Evidence Act, 1872 - Certificate for Admissibility - The Petitioner sought a direction to the Income Tax Department to provide a certificate under Section 65-B(4) for Income Tax records of late Prakash Ahuja, which were electronic records. The Trial Court rejected the application on the ground that the Petitioner had not moved an application directly to the department or sought court directions before the order on admissibility. The High Court held that the Trial Court's reasoning was erroneous and that the court is duty-bound to summon the certificate under Section 65-B(4) when a party is unable to obtain it despite efforts, as per the Supreme Court's decision in Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal. The impugned order was set aside and the application was allowed. (Paras 1-10) B) Civil Procedure - Interlocutory Orders - Article 227 of the Constitution of India - The High Court exercised its supervisory jurisdiction under Article 227 to correct an error of law by the Trial Court in rejecting the application for summoning a certificate under Section 65-B(4) of the Evidence Act. The court emphasized that the Trial Court's finding that the Petitioner had not made efforts was contrary to the record, as the application itself stated that efforts were made. (Paras 5-10)
Issue of Consideration
Whether the Trial Court erred in rejecting the Petitioner's application under Section 65-B(4) of the Indian Evidence Act, 1872, seeking a direction to the Income Tax Department to provide a proper certificate for the Income Tax records of late Prakash Ahuja, and whether the court is obliged to summon such certificate when the party is unable to obtain it despite efforts.
Final Decision
The High Court allowed the Writ Petition, set aside the impugned order dated 30 April 2022 passed by the Small Causes Court, Mumbai, and allowed the application Exh. 453. The Trial Court was directed to summon the concerned officer from the Income Tax Department to produce the certificate under Section 65-B(4) of the Indian Evidence Act, 1872, for the Income Tax records of late Prakash Ahuja.
Law Points
- Section 65-B(4) of the Indian Evidence Act
- 1872
- Certificate for electronic evidence
- Summoning of certificate by court
- Article 227 of the Constitution of India
