9911796707
TMI Blog1968 (9) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds for eviction was that the tenant had sublet the premises to Surinder Kumar and his two brothers, Raj Kumar and Devinder Kumar. During the pendency of this application, the landlords, in order to prove their case, made an application for the summoning of the record keeper of the sales tax department with the file regarding the sales tax licence issued to the tenant on the 19th of May, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required by the landlords were secret and could not be sent for under the provisions of section 26 of the Punjab General Sales Tax Act, 1948. This objection was, however, overruled by the Rent Controller, vide his order dated 23rd June, 1966. Against that decision, the present revision petition has been filed by Ram Murti. Section 26 of the Punjab General Sales Tax Act, 1948, reads as under: "( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be punishable with imprisonment which may extend to six months, and shall also he liable to fine. (3) Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purposes of a prosecution under the Indian Penal Code in respect of any such statement, return, accounts, documents or evidence, or for the purposes of a prosecution under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature, would come within the purview of this section. In the instant case, the landlords were wanting the department to produce only the application filed by the tenant for the cancellation of his licence and the order passed thereon under section 7(4) and (6) of the Punjab General Sales Tax Act, 1948. This application and the order passed thereon had nothing to do with the assessment proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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