1969 (2) TMI 164

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..... the assessment proceedings. A certified copy of that statement was obtained by the respondent and filed in court. In order to prove the statement, the original was summoned from the sales tax authorities. Objection was taken to the production of the original on the basis of section 26; and that objection was disallowed by the lower appellate court in view of the decision of this Court in Ram Murti .....

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..... Penal Code, that the bar of section 26(1) becomes inapplicable. So far as the present proceedings are concerned, they are not those as covered by section 26(3). Therefore, in view of the clear language of the statute, the lower appellate court could not require the department to produce the original statement of Chandu Lal. The decision in Ram Murti's case(1), on which the lower appellate court h .....

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