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Issues:
1. Liability of defendants based on Income Tax returns and statements. 2. Admissibility of Income Tax returns as evidence. 3. Proof of signatures on Income Tax returns. 4. Admissions in statements accompanying Income Tax returns. 5. Suitability of plaintiff as legal representative to maintain the suit. Analysis: 1. The second appeal concerned a suit where the plaintiff claimed a sum from the defendants, alleging that the money was deposited with the firm owned by the defendants. The trial court decreed the claim against certain defendants, which was upheld on appeal. The appeal challenged this decision based on the liability of the defendants, primarily relying on Income Tax returns and statements (Exhibits A-5, A-6, A-8, and A-9) to establish liability. 2. The admissibility of Income Tax returns as evidence was a key issue. The appellants argued that the returns were inadmissible and lacked proof of signatures, citing Section 54 of the Indian Income Tax Act. However, the Full Bench decision in Rama Rao v. Venkataramayya clarified that Income Tax returns are public documents under Section 74 of the Indian Evidence Act, making certified copies admissible under Section 65(e) regardless of the party seeking to use them. 3. The requirement for proof of signatures on the original Income Tax returns (Exhibits A-5 and A-8) was contested. The court held that as certified copies of public documents, the returns could be presumed authentic without specific proof of signatures, establishing liability for the defendants in the suit claim. 4. The statements in Exhibits A-6 and A-9 were considered admissions of liability by the firm to the plaintiff, strengthening the case against the defendants. The court rejected the argument that these statements did not amount to admissions, affirming their relevance in establishing the firm's liability. 5. Lastly, the plaintiff's capacity as the legal representative of a deceased partner to maintain the suit was questioned. The court dismissed this argument, emphasizing that the plaintiff retained individual rights against the partnership, separate from her role as a legal representative, allowing her to pursue the claim independently. In conclusion, the second appeal was dismissed, affirming the lower court's decision regarding the liability of the defendants based on the admissibility of Income Tax returns and statements as evidence, the admissions contained therein, and the plaintiff's standing as the legal representative to maintain the suit.
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