Criminal revision seeking to set aside trial court order rejecting request for income tax returns under Section 91 Cr.P.C. Court held prayer premature for defence stage, dismissed petition but reserved right to seek production at appropriate time.
Petition dismissed as prayer was premature; petitioner allowed to file again at stage of defence evidence.
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CRLMC No.2812 of 2013
04. 10.12.2018 Heard learned counsel for the petitioner.
This petition under Section 482 of Cr.P.C. has been filed by the petitioner with a prayer to set aside the order dated 17.06.2013 rejecting an application filed under Section 91 of Cr.P.C. in 1CC No.1247 of 2012 by the learned J.M.F.C., Bhubaneswar.
It appears that the accused-petitioner has made a prayer in the court below under Section 91 of Cr.P.C. to direct the complainant-Opp. Party to produce his income tax returns for the financial year 2010-11 and 2011-12. The same was rejected by the impugned order assigning the reasons on the ground that the complainant-Opp. Party being a contractor, the income tax documents is no way relevant to prove his income and as such, the same has been filed to linger the proceeding.
Learned counsel appearing for the accused-petitioner submits that such approach of the trial court was unjust and improper, inasmuch as, Section 91 of Cr.P.C. amply empowers the Court to call for the said documents during the enquiry, investigation and trial of the case and as such, the same could not have been refused on the ground stated since the same is relevant to prove that the complainant-Opp. Party was not in a position to lend the friendly loan to the accused-petitioner and an assessee is also duty bound to show his income in his return. Therefore, learned counsel for the petitioner submits to admit the case, stay further proceeding and after hearing the opposite party, allow the prayer made for setting aside the impugned order.
It appears from the impugned order of the trial court that the trial court has rejected the prayer made by the
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accused-petitioner without indicating the fact that whether production of the aforesaid document is necessary or desirable or not. Rejection of a prayer made by assigning the reasons that income of a contractor cannot be estimated from the income tax documents appears to be fallacious. However, if any, document is necessary or desirable for the accused, he is not entitled to seek order under Section 91 of Cr.P.C. ordinarily till the stage of his defence.
Therefore, I am not inclined to interfere with the impugned order as the prayer is premature and as such, dismiss this CRLMC challenging the same, but reluctance of this Court to interfere with the order at this stage shall not preclude the petitioner to file such a petition at the stage of defence evidence, if so advised. On filing of such petition, the court concerned without being influenced by the earlier order of rejection in any manner shall address the same keeping in mind whether production of such document is necessary or desirable for the defence of the accused or not.
With the aforesaid order, this CRLMC stands disposed
of.
…………………..
S.Pujahari, J.
RKS
2 issues framed by the court
Whether the High Court should interfere with the trial court's order rejecting an application under Section 91 Cr.P.C. to produce income tax returns.
Whether the request for income tax documents is premature at the present stage of proceedings.
2 provisions across 1 enactments
Accused-petitioner
Complainant-Opp. Party
S. Pujahari
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
