Puttappa Vs. Ramappa - Court Judgment

Excerpt:
- income tax act,1961[c.a.no.43/1961] -- section 132 (4): [deepak verma & k.l. manjunath, jj] search & seizure examination of any person who is in possession or control of any books of accounts, documents, by an authorised officer, in the course of search or seizure statement made by any such person during examination - whether can be used as evidence, in any proceedings under the income tax act - ordinary letter dispatched by one of the partners of the assessee whether can be considered as a statement recorded as per section 132 (4) of the act held, the said letter cannot be treated as a statement said to have been made under sub-section (4) of section 132 of the income tax act since the said letter is not recorded on oath by the authorised officer during the course of search or seizure. further, it is also not in dispute that return has to be filed in the pro forma prescribed under the income tax act. the letter is not in such pro forma, wherein a partner of the assessee has stated that a revised return would be filed claiming deduction under section 80 hhc and he had only requested not to initiate any penal action against the partners of the assessee. therefore, it is clear that solely relying upon the said letter, the assessing officer could not have passed an order of assessment rejecting the revised return filed by the assessee indian evidence act,1872[c.a.no.1/1872] -- section 24, 28 & 58: [deepak verma & k.l. manjunath, jj] confession caused by inducement threat or promise relevancy of confession section 58 admission voluntarily made under whether the revenue can press in to service the provisions of sections 24 or 28 and section 58 of the evidence act held, either section 24 or section 28 cannot be pressed into service by the revenue since the case does not arise under the criminal proceedings or any other provisions of i.p.c., further, the letter cannot be made use of by the revenue as an admission since the letter is a conditional one and moreover the said letter cannot be treated as a return to be filed under the income tax act when the said letter cannot be treated as a return to be filed under income tax act, the same cannot be treated as an admission since the assessing officer was required to look into the revised return filed by the assessee and scrutinize the same and thereafter to pass an order on merits in accordance with law-question of law answered against the revenue.order1. i do not think that any interference is called for with the order of the lower court.2. in this revision by the plaintiff, he is challenging the order of the trial court which rejected the application for the issuance of a commission to find out as to who is in possession of the plaint schedule property. the suit is for a permanent injunction, restraining the defendant from interfering with the plaintiff's possession of the suit schedule property. the defendant contends that he is in possession of the suit schedule property. the plaintiff filed an application for issuance of a commission under 0. 26 of c.p.c. to find out as to who is in possession of the property which was rejected by the lower court. plaintiff has challenged the same.3. i think, the lower court is right that a commissioner cannot be appointed to find out as to who is in possession of the property. under o.26, c.p.c., a commissioner can be appointed to make local investigation to investigate the facts or other materials which are found in the property and to make a report in regard to that matter to the court. in a suit for injunction the question as to who is in possession of the property, is a matter to be decided by the court on the basis of the evidence, either oral or documentary, to be adduced by the parties. that function cannot be delegated to a commissioner who cannot find out as to who is in possession of the property. accordingly, the lower court was right in rejecting the application.4. the counsel for the revision-petitioner relied on a decision of the delhi high court reported in manmohan service station v. moh. haroon japanwala, air. 1994 delhi 537, wherein the court has relied on a commissioner's report in regard to the possession of the plaintiff at the interlocutory stage by considering the question as to whether a temporary injunction should be granted or not. the court in that case has relied on an ex parte report of a commissioner who stated in his report that the plaintiff is in possession of the portion of the suit schedule property. the commissioner had also produced a photograph which alsothe court took into account for coming to the conclusion that prima facie the plaintiff is in possession of a portion of the property. with great respect, i am unable to agree with the view taken by the learned single judge of the delhi high court that commissioner's report can form the basis for coming to the conclusion that a party is in possession of the property or not. a commissioner will not be in a position to determine the question as to who is in possession of the property when there is dispute between the parties regarding the same. the court will have to decide the matter on the basis of the evidence to be adduced by the parties. it is not the function of the commissioner to determine or to report to the court as to who is in possession of the same. accordingly, i find it difficult to agree with the view taken by the delhi high court in the aforesaid decision.5. in view of what is stated above, i do not find any ground to interfere and this civil revision petition is dismissed.6. petition dismissed.

Judgment:
ORDER

1. I do not think that any interference is called for with the order of the lower Court.

2. In this revision by the plaintiff, he is challenging the order of the trial Court which rejected the application for the issuance of a commission to find out as to who is in possession of the plaint schedule property. The suit is for a permanent injunction, restraining the defendant from interfering with the plaintiff's possession of the suit schedule property. The defendant contends that he is in possession of the suit schedule property. The plaintiff filed an application for issuance of a commission under 0. 26 of C.P.C. to find out as to who is in possession of the property which was rejected by the lower Court. Plaintiff has challenged the same.

3. I think, the lower Court is right that a Commissioner cannot be appointed to find out as to who is in possession of the property. Under O.26, C.P.C., a Commissioner can be appointed to make local investigation to investigate the facts or other materials which are found in the property and to make a report in regard to that matter to the Court. In a suit for injunction the question as to who is in possession of the property, is a matter to be decided by the Court on the basis of the evidence, either oral or documentary, to be adduced by the parties. That function cannot be delegated to a Commissioner who cannot find out as to who is in possession of the property. Accordingly, the lower Court was right in rejecting the application.

4. The counsel for the revision-petitioner relied on a decision of the Delhi High Court reported in Manmohan Service Station v. Moh. Haroon Japanwala, AIR. 1994 Delhi 537, wherein the Court has relied on a Commissioner's report in regard to the possession of the plaintiff at the interlocutory stage by considering the question as to whether a temporary injunction should be granted or not. The Court in that case has relied on an ex parte report of a Commissioner who stated in his report that the plaintiff is in possession of the portion of the suit schedule property. The Commissioner had also produced a photograph which alsothe Court took into account for coming to the conclusion that prima facie the plaintiff is in possession of a portion of the property. With great respect, I am unable to agree with the view taken by the learned single Judge of the Delhi High Court that Commissioner's report can form the basis for coming to the conclusion that a party is in possession of the property or not. A Commissioner will not be in a position to determine the question as to who is in possession of the property when there is dispute between the parties regarding the same. The Court will have to decide the matter on the basis of the evidence to be adduced by the parties. It is not the function of the Commissioner to determine or to report to the Court as to who is in possession of the same. Accordingly, I find it difficult to agree with the view taken by the Delhi High Court in the aforesaid decision.

5. In view of what is stated above, I do not find any ground to interfere and this civil revision petition is dismissed.

6. Petition dismissed.