MR SIRAJ REHAMATHULLA vs. MESSRS GOLD ENTERPRISES

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WP/34838/2015HC KarnatakaKAHC01005427201527 August 2015Bench: A.N.VENUGOPALA GOWDA5 pages
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What did the High Court hold?

The High Court found that the trial judge had not applied their mind to the application and had not considered relevant paragraphs of the accompanying affidavit. The court quashed the impugned order.

What were the facts?

The petitioner, as plaintiff in a suit, sought to direct the Income Tax Commissioner to produce certain income tax returns. The trial court rejected this application, stating the documents were already produced and marked as evidence.

What were the issues?

Whether the trial court properly considered the application for production of income tax returns and if there was a non-application of mind in rejecting the application.

Which sections of the Income-tax Act were involved?

Section 151

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF AUGUST, 2015

BEFORE

THE HON’BLE MR. JUSTICE A.N. VENUGOPALA GOWDA

WRIT PETITION NO.34838 OF 2015 (GM-CPC) BETWEEN:

MR SIRAJ REHAMATHULLA AGED 62 YEARS SON OF REHAMATHULLA PRESENTLY RESIDING AT #S-01 SECOND FLOOR, EASTERN COURT NO.24, COLES ROAD BANGALORE-560005

... PETITIONER (BY SRI.ARJUN REGO, ADV., FOR M/S REGO L.P.E.,)

AND:

1.

MESSRS GOLD ENTERPRISES

A FIRM CONSTITUTED UNDER THE

PROVISIONS OF THE INDIAN PARTNERSHIPACT,1932 WITH ITS OFFICE AT

NO.79/1, 2ND CROSS

LAVELLE ROAD

BANGALORE-560 001

REPRESENTED HERIN BY ITS PARTNER

MR.MOHMED SHABBIR

2.

MR MOHAMED SHABBIR

AGED ABOUT 46 YEARS

SON OF HAJI ISMAIL SAIT

RESIDING AT “GOLD CARAT”

CLEVELAND ROAD, FRAZER TOWN

BANGALORE-560 005

2 3. MRS.NIKHAT SHABBIR

AGED ABOUT 44 YEARS

WIFE OF MOHAMED SHABBIR

RESIDING AT “GOLD CARAT”

CLEVELAND ROAD, FRASER TOWN

BANGALORE-560 005

4.

MESSRS SATTVA DEVELOPERS PRIVATE

LIMITED, (SATTVA GROUP)

A BODY INCORPORATED UNDER THE

PROVISIONS OF THE INDIAN COMPANIES ACT, 1956

WITH ITS REGISTERED OFFICE AT 4TH FLOOR

SALARPURIA WINDSOR

#3 ULSOOR ROAD

BANGALORE-560 042

REPRESENTED HEREIN BY ITS MANAGING DIRECTOR/CHAIRMAN

MR. BIJAY AGARWAL

... RESPONDENTS (BY SRI.SRI.M.G.S.KAMAL, ADV., FOR C/R1 TO R3)

THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER DATED:13.08.2015 AT ANNEXURE-A HERETO PASSED ON THE INTERLOUCUTORY APPLICATION NO.13 FILED UNDER ORDER 16 RULE 6 R/W SECTION 151 OF THE CODE OF CIVIL PROCEDURE, 1908 IN O.S.NO. 1202/2011 ON THE FILE OF THE HON’BLE 1ST ADDITIONAL SENIOR CIVIL JUDGE, BANGALORE RURAL DISTRICT, SIMULTANEOUSLY GRANTING TO THE PETITIONER HIS COSTS, COUNSELS FEE AND SUCH FURTHER ORDER.

THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

Petitioner is the plaintiff and the respondents are the defendants in the suit pending before the Court

3 below. I.A.No.12 filed by the plaintiff under Order XVI Rule 6 of CPC was allowed by the learned Trial Judge on 02.07.2015. I.A.No.13 was filed on 13.08.2015 by the plaintiff, under Rule 16 Rule 6 of CPC, to direct the Income Tax Commissioner to produce certified copies of the Income Tax return for the Assessment Years 2007-08, 2008-09, 2009-2010 and 2010-2011 filed by the applicants / plaintiffs. The learned Trial Judge, by perusing the application and the order passed on I.A.No.12 and being of the view that the Income Tax Office has sent all the returns of the plaintiffs, as sought in the application and as already marked in evidence, has passed an order of rejection by holding that there is no ground for issuing direction afresh to the Commissioner to produce the very same documents. It is the said order which has been assailed in this petition.

2.

Para 13 of the affidavit accompanying I.A.No.13 is relevant in the matter for consideration of

4 I.A.No.13 and passing orders thereon. Unfortunately, learned Trial Judge has not perused the said paragraph ie., while passing the impugned order. Without even giving an opportunity to the defendants to file their counter, I.A.No.13 has been rejected.

3.

Having regard to the fact that there is non application of mind in passing of the impugned order, though learned counsel on both sides attempted to justify their respective contentions, I deem it just to quash the impugned order and direct the learned Trial Judge to reconsider I.A.No.13 in accordance with law.

In the result, petition is allowed and the impugned order is quashed. Learned Trial Judge is directed to reconsider I.A.No.13 and pass orders on 29.08.2015. It is open to the defendants to file counter to I.A.No.13, on 29.08.2015, by serving a copy on the learned advocate for the petitioner ie., on 28.08.2015. Learned Trial Judge shall consider I.A.No.13 afresh and in the light of

5 the observations made supra and decide the same on 29.08.2015.

Sd/-

JUDGE

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