What did the High Court hold?

The High Court found no infirmity in the trial court's order to produce income tax returns. The court reasoned that these returns were necessary to ascertain expenditures related to the theatre, which was crucial for determining the plaintiff's share.

The petitioner, a defendant in a final decree proceeding, challenged a trial court order directing him to produce income tax returns for Rajkamal Theatre. The suit involved determining shares in properties, including the theatre.

What were the issues?

Whether the trial court was justified in directing the production of income tax returns for a property in a final decree proceeding. The relevance of income tax returns to determine property shares and expenditures.

Shri Jeevan Kumar vs Smt Shashikala Chandraiah | Karnataka High Court 2013

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 10TH DAY OF SEPTEMBER 2013

BEFORE

THE HON’BLE MR. JUSTICE K.L.MANJUNATH

WRIT PETITION NO.38459/2012(GM-CPC)

BETWEEN:

Shri Jeevan Kumar,

S/o late G.B.Naga Varma,

Aged about 60 years,

Rajkamal Theater, Sriram Pete,

Mysore City – 570 023,

Now r/at No.20, “Jeevana”,

Indiranagar, New Extension,

Near Race Course Circle,

Mysore – 570 023.

Now Residing at No.20, `Jeevana’

Indiranagar New Extension Near Race Course Circle Mysore 570 023.

...PETITIONER

(By Sri V.B.Shiva Kumar, Adv.) AND:

Smt Shashikala Chandraiah,

W/o Shri Chandraiah,

Aged about 62 years,

R/at No.15, Maruthi Layout,

RMV 2nd Stage,

Bangalore – 094.

Smt Rajini Varma,

W/o Shri Veera Varma,

Aged about 52 years,

R/at Nellikar, Karkala Taluk,

Udupi District – 574 124.

2 3. Smt Vanitha Rathna Raj,

W/o Shri Rathna Raj,

Aged about 51 years,

R/at Koppa Town & Post,

Chikkamagalur District

Pin: 577 134.

Smt Archana Prabhath,

W/o Shri N.Prabhath,

Aged about 44 years,

R/at ‘Srinivasa’,

K.D.Kini Compound,

S.B.College Road,

Karkala Town,

Udupi District – 574 104.

Smt G.N.Susheelamma,

W/o late G.V.Naga Varma,

Aged about 80 years,

R/at ‘Srinivasa’,

K.D.Kini Compound,

S.B.College Road,

Karkala Town,

Udupi District – 574 104.

Shri G.N.Rathan Kumar,

S/o late G.B.Naga Varma,

Aged about 55 years,

Rathan Enterprises,

Theerthankara Road,

Near Sangam Theater,

Mysore City – 570 001.

Shri G.N.Chandran Kumar,

S/o late G.B.Naga Varma,

Aged about 57 years,

Rathan Enterprises,

Theerthankara Road,

Near Sangam Theater,

Mysore City – 570 001.

3 8. Shri G.N.Jwalan Kumar,

S/o late G.V.Naga Varma,

Aged about 48 years,

R/at No.42/5, Shalivahana Road,

Nazarbad, Mysore – 570 010.

...RESPONDENTS

(R1 to R3 & R5 to R7 – served & unrepresented)

This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to quash the order dt.31.8.12 passed by the Civil Judge, Court of Small Causes, Mysore in FDP No.8/09, which is marked as Ann-A and etc.

This petition coming on for Orders, this day, the Court made the following:-

ORDER

Inspite of service of notice, respondents are unrepresented. 2. The petitioner is defendant no.6 in FDP No.8/09 on the file of Small Causes Judge, Mysore. The petitioner therein filed an application under Order 14 Rule 11 CPC directing the present petitioner herein to produce income tax returns pertaining to Rajkamal Theatre situated at Shivrampet, Mysore from 1997-98 to 2011-2012 which application was allowed. Therefore, the present petition is filed.

4 3. After hearing the petitioner’s counsel, this Court do not see any infirmity in the order passed by the trial Court for the following reasons: The suit filed by the petitioner in final decree proceedings came to be decreed on 12.9.2000 wherein, the share of the plaintiff and the defendants are determined at the ratio of 1/18 so far as plaintiff is concerned in B-Schedule property, 1/9th share in `C’ and `D’ schedule property. It is made clear that plaintiff is entitled for `A’ property i.e. Rajakamal Theatre from the date of suit after deducting all the expenditure incurred for running the picture. The trial Court has directed the petitioner herein to produce the income tax returns of Rajkamal Theatre for the period from 1997-98 to 2011-2012. This Court cannot find fault with the same.

Accordingly, the petition is dismissed.

Sd/- JUDGE Sk/-

SHRI JEEVAN KUMAR vs. SMT SHASHIKALA CHANDRAIAH

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