1968 (9) TMI 98 - HC - VAT and Sales Tax

Summary

Issues:
- Application for ejectment under section 13 of the East Punjab Urban Rent Restriction Act, 1949
- Request for summoning sales tax department records during the eviction proceedings
- Interpretation of section 26 of the Punjab General Sales Tax Act, 1948 regarding confidentiality of documents
- Tenant's objection to producing application for license cancellation and order passed by the sales tax department
- Court's decision on the applicability of section 26 and dismissal of the petition

Analysis:

The case involved an application for the ejectment of a tenant under section 13 of the East Punjab Urban Rent Restriction Act, 1949, based on the grounds of subletting the premises. The landlords requested the summoning of records from the sales tax department to prove their case. The tenant objected, citing confidentiality under section 26 of the Punjab General Sales Tax Act, 1948, regarding documents submitted during assessment proceedings. The Rent Controller overruled the objection, leading to a revision petition by the tenant.

The court analyzed section 26 of the Punjab General Sales Tax Act, 1948, which mandates confidentiality of communications made with the sales tax department during assessment proceedings. The court clarified that only documents relevant to assessment proceedings are covered by this section, not all filings with the department. In this case, the landlords sought the tenant's application for license cancellation and the department's order, which were not related to assessment proceedings. Therefore, the court deemed these documents not protected by section 26, upholding the decision to allow their production.

Furthermore, the court highlighted that section 26 privilege is claimed by the State Government officer producing the document, not the assessee. The court emphasized that the tenant could not invoke section 26 to prevent the production of the specific documents requested by the landlords. Consequently, the court dismissed the petition, ruling in favor of allowing the sales tax department records to be produced as they were not covered by the confidentiality provisions of section 26.

In conclusion, the court dismissed the petition for ejectment, emphasizing that the documents requested from the sales tax department were not confidential under section 26 of the Punjab General Sales Tax Act, 1948. The court clarified the scope of confidentiality under the Act, highlighting that only documents related to assessment proceedings are protected. The decision reaffirmed the landlords' right to obtain the specific records to support their case, ultimately leading to the dismissal of the tenant's petition.