1 Hari Ram vs. Hilal Fatima & Ors. S.B. CIVIL WRIT PETITION NO.3314/2004 (Hari Ram vs. Hilal Fatima & Ors.) Date :: 16.04.2007 HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr.Lalit Pareek for Mr.Dinesh Mehta, for the petitioner. Mr.B.K. Bhatnagar } Mr.Hemant Jain } for the respondents. Heard learned counsel for the petitioner. By way of filing present writ petition, petitioner is challenging the order dated 07th April, 2004 Annexure-5 whereby the petitioner was directed to produce on record Book of Accounts, Cash Book, Ledger, Balance Sheet pertaining to the period 1996-97 and 2001 to 2003. The said order was passed upon an application filed by the respondent No.1 under Order 11 Rule 12 CPC. It is contended by learned counsel for the petitioner that a specific reply was given before the trial court to the application filed by the respondent No.1 under Order 11 Rule 12 CPC that no such Cash Book, Ledger and Balance-sheet was prepared by the petitioner because it is not necessary in view of Section 44-AA of the Income Tax Act. However, it is submitted that the petitioner has already furnished his return before the court. I have perused the entire writ petition as well as the impugned order. 2 Hari Ram vs. Hilal Fatima & Ors. Upon perusal of the reply filed by the petitioner to the application under Order 11 Rule 12 CPC before the trial court, it is clear that no such documents were prepared by the respondents in view of Section 44-AA of the Income Tax Act and the returns were filed before the trial court, therefore, if the documents are not in existence then no such order for producing the same can be passed by the Court, of course at the time of final adjudication the presumption can be drawn if necessary. Accordingly, the order impugned dated 07th April, 2007 is set aside. The learned trial court is directed to proceed in the matter. With the direction the petition is disposed of. [GOPAL KRISHAN VYAS],J. A.K.Chouhan/-