9911796707
TMI Blog1965 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... The defendants are the petitioners. They filed an application in a suit for recovery of money on the foot of a promissory note alleged to have been, executed by their father, for sending for a statement made by the plaintiff's mother to an Income-tax Officer and the original statement of the deceased husband of the 1st defendant to that officer. The defendants denied execution of the promissory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew, lift the bar imposed by sub-section (1) of that section on the court or any public servant. Sub-section (5) merely says that there is no prohibition against a person disclosing the particulars of any statement which he himself had made in assessment proceedings. That does not justify the construction that if the person who made the statement is willing to disclose it, that will enable the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not qualified. Sub-section (5) merely lays down a rule of construction relating to section 137. This is plain from the opening words of that sub-section. It says : " Nothing in this section shall be construed as prohibiting the voluntary disclosure of any particulars referred to in sub-section (1)... " The voluntary disclosure by the person who made the statement is not prohibited by any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction did not affect the prohibition against the officer himself. With respect, that is the view I too am inclined to take. It is then urged that the court below should have allowed the application under section 137(3)(xxi). Obviously this provision will have no application. That sub-section (3) enumerates certain exceptions relating to disclosures and disclosure of so much of such particulars t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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