9911796707
TMI Blog1988 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Act, 1957, as substituted by Act No. 29 of 1976, take away the power of the civil court to call for documents, returns and other papers produced by In assessee in the proceedings pending before the authorities constituted under the aforesaid Act. The petitioners are defendants before the trial court and the suit was filed against them by the respondents-plaintiffs for partition and separate possession of their share in the family properties. The defence taken by the petitioners before the trial court is that those properties are not joint family properties but that they are. their self-acquired properties. In order to demolish this defence of the petitioners, the respondents-plaintiffs made an application before the trial cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax Act, 196 1, by pressing into service the provisions of section 6 of the General Clauses Act. But, in this case, we are not concerned with such a situation. We are dealing with the provisions of section 53 of the Karnataka Agricultural Incometax Act as substituted by the new section 53. Therefore, the line of enquiry that the courts adopt by applying the provisions of section 6 of the General Clauses Act need not trouble us in these petitions and, accordingly,- we do not have to refer to those decisions cited before the learned judge. The simple question in this case is, what is the effect of section 53 of the Act, as it stands now, which was incorporated in the Act by way of substitution of the earlier section 53 by the amending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld form is superseded by the statute in its amended form, the amended section of the statute taking the place of the original section for all intents and purposes as if the amendment had always been there. The amendment should be considered as if embodied in the whole statute of which it has become a part. Unless a contrary intent is clearly indicated, the amended statute is regarded as if the original statute had been repealed and the whole statute re-enacted with the amendment. " The learned judge relied on the decision of the Supreme Court in Shamrao v. District Magistrate, Thana, AIR 1952 SC 324 and observed: " The above principles or canons of construction have been accepted by the Supreme Court in Shamrao v. District Magistrate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , read as under in so far as they relate to our case : "53. Disclosure of information by Public servant.-(1) All particulars contained in any statement made, return furnished, or account or document produced under the provisions of this Act or in any evidence given, or affidavit or deposition made in the course of an), proceedings under this Act other than proceedings under this Chapter, or in any record of an assessment proceeding or any proceeding relating to the recovery of demand prepared for the purposes of this Act, shall be treated as confidential and notwithstanding anything contained in any law, no court shall, save as provided in this Act, be entitled to require any public servant to produce before it any such return, accounts, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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