Summarize the following court judgment. ivil Appeal No. 1360 of 1974. From the judgment and Order dated 14.12.1973 of the Delhi High Court in suit No. 64 of 1969. Ms. Suruchi Agarwal and T.V.S.N. Chari for the Appellants. H.K. Puri and Mrs. Urmila Sirur for the Respondents. The Judgment of the Court was delivered by DR. A.S.ANAND	J. This appeal	 by special leave	 is directed against the judgment of the Full Bench of the Delhi High Court	 dated 14.12.1973 in Suit No. 64/69	 delivered in a reference made by a learned Single Judge for opinion of the Full Bench. The questions referred by the learned Single Judge to the Full Bench revolved around the scope and effect of the provisions of Sections 54 and 59B of the Indian Income Tax Act 1922 (hereinafter referred to as the '1922 Act ') and Sections 137 and 138 of the Income Tax Act 1961 (hereinafter referred to as the '1961 Act ') as amended from time to time in 1964 and 1967 in the context of the claim of privilege by the Income Tax Department for the production of the 551 documents relating to assessment of an assessee summoned by the Civil Court. The following three questions were referred to and considered by the Full Bench: "1. What is the position of law relating to privilege prior to 1964? 2. What is the position of law relating to privilege after 1964 ?; and 3. What is the effect of the production of certified copies relating to income tax assessment records	 and how far certified copies can be admitted in evidence ?" The circumstances under which these questions arose	 briefly put	 are as follows: 2. The plaintiff	 Trilok Chand Jain	 instituted a suit for recovery of Rs. 1	39	722.86 against the defendants	 M/s. Dagi Ram Pindi Lal and Smt. Budh Wanti Gulati	 w/o Shri Pindi Lal Gulati	 the appellants herein. During the course of proceedings in the suit	 when evidence was being recorded	 the plaintiff obtained summons from the court requiring the Income Tax Department to produce in the court records relating to the Income Tax Assessment of the defendants	 M/s. Dagi Ram Pindi Lal	 for the assessment years 1964 65 to 1971 72. The Income tax officer to whom the summons were issued	 sent the record in a sealed cover through an Inspector along with a letter	 dated November 1	1972	 claiming that the said record was privileged under Section 137 of the 1961 Act. The plaintiff also applied for and obtained summons requiring the Income tax Officer to produce the Income tax record relating to M/s Borizeon Industrial Products (P) Ltd. and Bishamber Nath Kaul. That record was also sent by the Income Tax Officer in a sealed cover alongwith a letter in which it was submitted that no disclosure of information regarding income tax pertaining to an income tax assessee could be made. The plaintiffs	 it appears	 in the meanwhile filed in the court a number of certified copies of the accounts of the defendants	 which he had been able to obtain from the income tax authorities and sought permission of the Court to tender the certified copies in evidence. Arguments were addressed by the parties before the learned Single Judge on the question of privilege as claimed by the Income Tax officer. Being of the opinion that the question of privilege	 as claimed by the Income Tax officer	 was important and likely to arise in 552 the course of trial of suits in future also	 a reference was made by the learned Single Judge to the Full Bench. In dealing with the three questions (supra) referred to it	 the Full Bench considered different situations. It considered the first question in the following four situations: "(a) Where the documents	 records	 etc. in respect of which privilege is claimed were filed by an assessee or a third party before April 1	1962	 with effect from which date the Indian Income Tax Act	 1922 was repealed	 in respect of assessment years up to and including assessment year 1961 62 in proceedings for the said assessment years taking place under the Indian Income tax Act	1922; (b) Where the documents	 records	 etc. were filed by an assessee or a third party after April 1	1962	 but before April 1	1964 in respect of assessment years up to and including assessment year 1961 62 in proceedings for the said assessment years taking place under the Indian Income_tax Act	1922; (c) Where the document	 records	 etc. were filed by an assessee or a third party after April 1	1962	 but before April 1	1964	 in respect of assessment years up to and including assessment year 1961 62 in proceedings for the said assessment years taking place under the Income tax Act	 1961;and (d) Where the documents	 records	 etc. were filed by an assessee or a third party after April 1	1962	 but before April 1	1964	 in respect of assessment years 1962 63 and 1963 64 in proceedings for the said assessment years taking place under the Income tax Act	 1961." and sustained the claim of privilege by the Income Tax Department in each one of the situations. The Full Bench while considering the second question	 dealt with the following situations: (a) Where the documents	 records	 etc. in respect of which privilege is claimed were filed by an assessee or a third party after April 1	 1964	 in respect of assessment years up to and including assessment year 1961 62 in proceedings for the said 553 assessment years taking place under the Indian Income tax Act	 1922; (b) Where the documents	 records etc. were filed by an assessee or a third party after April 1	 1964	 in respect of assessment years up to and including year 1961 62 in proceedings for the said assessment years taking place under the Indian Income tax Act	 1961; (c) Where the documents	 records	 etc. were filed by an assessee or a third party after April 1	 1964	 in respect of assessment years 1962 63 and 1963 64 in proceedings for the said assessments years taking place under the Income tax Act	 1961; and (d) Where the documents	 records	 etc. were filed by an assessee or a third party after April 1	 1964	 in respect of assessment years 1964 65 onwards. " The claim of privilege was sustained in all above situations also. Dealing with the effect of omission of Section 137 and substitution of section 138 (1) (a) and (b)	 the High Court opined; ". .that when a party to a proceeding in a Court applies for summoning any documents	 records etc. from the income tax authorities	 the Court may summon the said documents	 records	 etc. But on receipt of summons	 it is open to the Commissioner of Income tax to consider the matter as provided under section 138 (1) (b)	 and decide whether it would be (sic) in the public interest to produce or furnish the documents	 records	 etc. summoned for	 and submit his view to the Court in answer to the summons. In case	 he is satisfied that the production etc. would not be in the public interest	 his decision is final and the Court to which the said decision is communicated cannot question the same." [EMPHASIS SUPPLIED] The Full Bench	 however	 did not express any opinion on the third question. Learned counsel for the appellant has not questioned the findings of the Full Bench in so far as they relate to the claim of privilege in respect 554 of documents filed prior to the repeal of the 1922 Act or before the omission of Section 137 from the 1961 Act. She has questioned the findings of the Full Bench only as regards the power and jurisdiction of the Court to summon the documents	 after the repeal of the 1922 Act and after the deletion of Section 137 from the 1961 Act by the Finance Act	 1964 as also the interpretation placed by the Bench on Section 138 (1) (b) of the Act. The controversy before us has been confined to the finding of the High Court relating to the claim of privilege for the production of documents which were filed after the repeal of Section 137	 with effect from 1.4.1964 in respect of assessment years 1964 65 onwards. Thus	 it is the finding on situation (d) of the second question as rendered by the Full Bench Which alone has been questioned and debated before us. The precise argument of the learned counsel for the appellant is that after the repeal of Section 137 of the 1961 Act by Act V of 1964	 there is no longer any impediment left in the way of a civil court to summon the production of documents filed by an assessee during the assessment proceedings before an Income tax Officer after 1.4.1964 in respect of assessment years 1964 65 onwards	 and that the finality attached to an order of the Commissioner with regard to claim of privilege under Section 138 (1) (b) has no relationship to the power of the court to summon that record. For a proper appreciation of the question debated before us	 it would be desirable to refer to the relevant provisions of the 1922 Act and 1961 Act	 as amended from time to time	 and notice the changes brought about in the matter of claim of privilege by the Income Tax Department. Section 54 (1) and (2) of the 1922 Act provided as follows: "54. Disclosure of information by a public servant (1) All particulars contained in any statement made	 return furnished or accounts or documents produced under the provisions of this Act or in any evidence given	 or affidavit or deposition made	 in the course of any proceedings under this Act other than proceedings under this Chapter	 or in any record of any assessment proceeding	 or any proceeding relating to the recovery of a demand	 prepared for the purpose of this Act	 shall be treated as confidential	 and notwithstanding 555 anything contained in the Indian Evidence Act	 1872(1 of 1872) no Court shall save as provided in this Act	 be entitled to require any public servant to produce before it any such return	 accounts	 documents or record or any part of any such record	 or to give evidence before it in respect thereof. (2) If a public servant discloses any particulars contained in any such statement	 return	 accounts	documents	 evidence	 affidavit deposition or record	 he shall be punishable with imprisonment which may extend to six months	 and shall also be liable to fine. By Section 9 of the Taxation Laws (Amendment) Act of 1960	 Section 59 B was inserted in the 1922 Act with effect from April 1	 1960. It provided as under: "59 B Disclosure of information regarding tax payable Where a person makes an application to the Commissioner in the prescribed form and after payment of the prescribed fee for information as to the amount of tax determined as payable by any assessee in respect of any assessment made on or after the 1st day of April	 1960	 the Commissioner may	 notwithstanding anything contained in section 54	 if he is satisfied that there are no circumstances justifying its refusal	 furnish or cause to be furnished the information asked for. " Both the aforesaid provisions dealt with the confidential nature of the documents filed	 before the Income Tax authorities and the claim of privilege to disclose the same to anyone	 including a court of law. Section 54 (1) declared that the various documents referred to therein shall be treated as confidential and prohibited a court from requiring any public servant to produce before it any such document or to give evidence before it in respect thereof	 notwithstanding anything contained in the . Sub Section (2) of Section 54 made punishable	 the disclosure by a public servant	 of any information contained in those documents. the effect of introduction of Section 59 B by Taxation Laws (Amendment) Act 1960 was that it entitled a person to make an application to the Commissioner to obtain information thereafter as to the amount of tax determined	 as payable by an assessee in respect of any assessment made 556 on or before April 1	 1960	 and authorised the Commissioner to furnish or cause to be furnished the sought for information	 if he was satisfied that there were no circumstances justifying its refusal. This legal position continued to prevail till April 1	 1960	 when the 1922 Act was repealed by the 1961 Act. In the 1961 Act 	 provisions were made corresponding to sections 54 and 59 B of the 1922 Act in Sections 137 and 138. The relevant portions of Sections 137 and 138 of the Act provided as follows: "137. Disclosure of information prohibited (1) All particulars contained in any statement made	 return furnished or accounts or documents produced under the provisions of this Act	 or in any evidence given or affidavit or deposition made in the course of any proceedings under this Act	 other than proceedings under Chapter XXII	 or in any record of any assessment proceedings	 or any proceedings relating to recovery of a demand	 prepared for the purposes of this Act	 shall be treated as confidential	 and notwithstanding anything contained in the 	 no Court shall	 save as provided in this Act	 be entitled to require any public servant to produce before it any such return	 accounts	 documents or record or any part of any such record	 or to give evidence before it in respect thereof. (2) No public servant shall disclose any particulars contained in any such statement	 return	 accounts	 documents	 evidence	 affidavit	 deposition or record. (3) . . (4) . . (5) . . "138. Disclosure of information respecting tax payable WHERE A person makes an application to the Commissioner in the prescribed form and pays the prescribed fee for information as to the amount of tax determined as payable by an assessee in respect of any assessment made either under this Act or the Indian income tax Act	 1922. On or after the 1st day 557 of April	 1960	 the Commissioner may	 notwithstanding anything contained in Section 137	 if he is satisfied that there are no circumstances justifying its refusal	 furnish or cause to be furnished the information asked for. The provisions of Section 137(1) of the 1961 Act were	 as is seen	 almost identical to the provisions of sub section (1) of Section 54 of the 1922 Act and Section 137 (2) prohibited a public servant from disclosing the particulars contained in any of the documents mentioned in Section 137 (1). The provisions of Section 138 of the 1961 Act were almost identical to the provisions of Section 59 B of the 1922 Act. With effect from April 1	 1964	 Section 137 of the 1961 Act was omitted from the Statute vide Section 32 of the Finance Act No. V of 1964	 and Section 138 was substituted by a new Section vide Section 33 of the Finance Act No. V of 1964. The substituted Section 138 reads as under: "138. Disclosure of information respecting assessees: (1) Where a person makes an application to the Commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made either under this Act or the Indian Income tax Act	 1922	 on or after the 1st day of April	 1960	 the Commissioner may	 if he is satisfied that it is in the public interest so to do	 furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any Court of law. (2) Notwithstanding anything contained in sub section (1) or any other law for the time being in force	 the Central Government may	 having regard to the practices and usages customary or any other relevant factors	 by order notified in the Official Gazette	 direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order. The scope of Section 138	 of the 1961 Act was	 as can be seen	 enlarged by the substituted provisions of Section 138. Under the original 558 Section 138 a person could make an application for information only as to the amount of tax determined	 as payable by an assessee	 under sub section (1) of the substituted Section 138	 a person could make an application for any information relating to an assessment. Again	 under the original Section 138	 before the necessary information could be furnished or cause to be furnished to an applicant	 the Commissioner was to be satisfied that there were no circumstances justifying refusal to furnish the information asked for; under sub Section (1) of the substituted Section 138	 the Commissioner was required to be satisfied that it was in the public interest to furnish the information asked for and "his decision in this behalf shall be final and shall not be called in question in any court of law." Vide sub Section (2) of the substituted Section 138	 the Central Government was also empowered to direct	 by an order notified in the Official Gazette	 that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order. 10	 The substituted Section 138 was once again amended and substituted vide Section 28 of the Finance Act	 1967 with effect from April 1	 1967. The new sub section (1) of section 138 reads as follows: "(1)(a) The Board or any other income tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to (i) any officer	 authority or body performing any functions under any law relating to the imposition of any tax	 duty of cess	 or to dealings in foreign exchange as defined in section 2(d) of the Foreign Exchange Regulation Act	 1947; or (ii)such officer	 authority or body performing functions under any other law as the Central Government may	 if in its opinion it is necessary so to do in the public interest	 specify by notification in the Official Gazette in this behalf	 any such information relating to any assessee in respect of any assessment made under this Act or the Indian income tax Act	 1922 as may	 in the opinion of the Board or other Income tax authority	 be necessary for the purpose of enabling the officer	 authority or body to perform his or its functions under that law. 559 (b) Where a person makes an application to the Commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act or the Indian Income tax Act 1922	 on or after the 1st day of April	 1960 the Commissioner may	 if he is satisfied that it is in the public interest so to do	 furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law. " The provisions of sub Section (1) of Section 138 as they originally stood were incorporated in clause (b) of the substituted sub Section (1) and a new provision was incorporated in clause (a) of sub Section (1) which empowered the Board or any other income tax authority specified by it by a general or special order in that behalf to furnish or cause to be furnished	 information relating to any assessee to such officer	 authority or body as is mentioned in the provision to enable him or it to perform its functions under the Act. Vide clause (b)of the substituted sub Section (1) of Section 138	 finality has also been attached to an order of the Commissioner	 made on an application filed by any person seeking information relating to an assessee in respect of any assessment. The Commissioner	 has to make an order	 after being satisfied that it is in the public interest so to do	 to furnish or cause to be furnished such information and that decision of the Commissioner is immune from challenge in any court of law. The controversy as already noticed	 before us is limited to the jurisdiction or lack of it of a civil court to seek production of documents relating to assessments filed after April 1	 1964 in assessment proceedings 1964 65 onwards	 after the omission of Section 137 of the Act. The Full Bench	 in the impugned judgment	 came to the conclusion that the omission of Section 137 did not make any difference and that the ban on the courts as contained in the repealed Section 137 continued to remain in force by virtue of the provisions of Section 138 (1) and after 1967 by Section 138 (1)(b) of the Act even in respect of the documents filed in the assessment proceeding after April 1	 1964 for assessments relating to the period 1964 65 onwards. The Full Bench also pressed into aid the provisions of Section 6 of the General Clauses Act to 560 hold that the repeal of Section 137 did not remove the ban on the courts to summon any documents from the income tax authorities	 even in respect of documents which had been filed before the Income tax authorities after the repeal of Section 137 after April 1	 1964. In our opinion the High Court fell in error in coming to that conclusion. It not only ignored the legislative intent manifest in the omission of Section 137 of the 1961 Act	 after the repeal of the 1922 Act	 but also ignored the powers of a court under the general law	 to summon such documents	 record etc. as is found relevant to a case pending before the court	 in the absence of any specific prohibition	 under any law for the time being in force. The High Court assumed that by Section 54 of the 1922 ACt and Section 137 of the 1961 Act	 the jurisdiction of the courts to call for documents from the income tax authorities had been taken away for all times to come	 notwithstanding the repeal of the 1922 Act or the omission of Section 137 specifically from the 1961 Act. The High Court appears to have lost sight of the position that under the Code of Civil Procedure	 the courts of law have always possessed the jurisdiction to call for the production of documents relevant to the case before the court from anybody having custody of those documents. Section 54 of the 1922 Act and after its repeal Section 137 of the 1961 Act had only placed fetters on the exercise of that jurisdiction	 in respect of the specified documents	 by the courts	 notwithstanding anything contained in any other law for the time being in force. The exercise of the jurisdiction to seek production of documents had	 thus only been put under a cloud in so far as the record of assessment is concerned. With the repeal of the 1922 Act and omission of Section 137 of the 1961 Act	 the fetters on the exercise of that jurisdiction were removed with the result that the exercise of the jurisdiction to call for the production of documents relevant to the case pending before the court	 even from the income tax authorities	 revived. Neither Section 54 of the 1922 Act nor Section 137 of the 1961 Act had taken away for all times the jurisdiction of the courts to call for the record from the income tax authorities. Those provisions	 as already noticed had	 only put the exercise of that jurisdiction under a cloud and those fetters were coterminous with the life of Section 54 of the 1922 Act or Section 137 of the 1961 Act. The finality which has been attached to the order if the Commissioner under Section 138 (1) (b) of the Act is applicable only in cases where application is made to the Commissioner by a party or any other person 561 for receiving documents or information. It has nothing to do with the powers of the courts to summon the production of assessment record of an assessee	 filed after 1.4.1964. The Privilege as to secrecy	 which the assessee had acquired under Section 54 of the 1922 Act remained unimpaired by the repeal of that Act or even by the omission of Section 137 of the 1951 Act in respect of record filed prior to 1.4.1964 and relating to the assessments prior to that date. That privilege did not extend	 after April 1	 1964	 to record filed before the income tax authorities	 for the assessment years 1964 65 onwards. Section 6 of the General Clauses Act as well as Section 138 (1) (b) of the 1961 Act cannot extend the ban on the exercise of the jurisdiction by the courts to summon the production of documents from the income tax authorities after April 1	 1964 relating to assessment year 1964 65 in respect of the record filed after April 1	 1964. Section 6 (C) of the on which reliance was placed by the HIgh Court reads as under: "6. Where this ACt	 or any Central Act or regulation made after the commencement of this Act	 repeals any enactment hitherto made or hereafter to be made	 then	 unless a different intention appears	 the repeal shall not . . . (c) affect any right	 privilege	 obligation or liability acquired or incurred under any enactment so repealed. " A plain reading of the Section shows that the repeal of any enactment unless a different intention appears	 shall not affect any right	 privilege	 obligation or liability acquired	 accrued or incurred under the repealed enactment. In respect of the documents filed after the repeal of Section 137 of the 1961 Act	 with effect from April 1	 1964	 relating to assessments for the period 1964 65 onwards	 no right	 privilege	 obligation or liability can be said to have been acquired	 accrued or incurred prior to the omission of section 137 of the Act. Therefore	 the ban contained in Section 137 of the 1961 Act on the exercise of the powers of a civil court to call for production of documents etc. could not be said to have continued to exist	 in matters arising subsequent to the omission of that Section with effect from April 1	 1964 and that ban came to an end in respect of the period after April 1	 1964. The general principle is that an enactment which is repealed	 is to be treated	 except as to transactions past and closed	 as if it had never existed. The assessee had acquired no right or 562 privilege under the repealed Act	 since the provision is only a procedural restriction and did not create any substantive right on the assessee	 in respect of assessments for the period after the omission of Section 137 of the 1961 Act. Thus	 reliance placed on the provisions of Section 6 of the to hold the continuation of the ban on the exercise of jurisdiction by the courts was misplaced. Dealing with the scope of Section 138 (1) (b) of the Act	 the High Court held that the said provisions attached a finality to an order of the Income Tax Commissioner and applied to the cases where the record was summoned even by a court of law. The High Court opined: "The complete omission of the declaration of the confidential nature of the documents	 records	 etc. and the removal of the ban on courts and public servants no doubt	 suggests that the power of a court under the general law to summon such documents	 records	etc. relevant to the case before it has been restored. But at the same time	 the legislature which empowered the Commissioner of Income tax to furnish the information if he is satisfied that it is in the public interest so to do made the decision of the Commissioner final and un questionable in a Court of law. When two powers are thus vested in two legal authorities	 neither of them can be ignored	 and both of them have to be reconciled and given effect to . In the case of the two powers under consideration	 it has to be noted that the power to summon which vests in a court is under the general law	 while the power of the Commissioner has been conferred upon him by a special law and has	 therefore	 to prevail over the former. In view of the same	 it has to be held that while it is open to a court to summon the documents	 records etc. from the Income tax Commissioner	 it is equally open to the Commissioner on receiving the summons to consider whether the production/furnishing of the documents	 records etc. would be in the public interest	 and submit the same to the court in answer to the summons. " We are unable to subscribe to the above view. Clause (b) of sub Section (1) of Section 138 is limited in its scope and application. Under it	 any person can make an application to the 563 Commissioner for any information relating to an assessee in respect of any assessment made either under the 1922 Act or under the 1961 Act on or after the 1st April 1960 and the Commissioner of Income Tax has the authority to furnish or cause to be furnished the information asked for on being satisfied that it is in the public interest so to do and such an order of the Commissioner is final and cannot be called in question in any court of law. The Commissioner of Income Tax under this clause performs only an administrative function	 on his subjective satisfaction as to whether it is in the public interest to furnish the information or not to any person seeking such information and his decision in that behalf is final and the aggrieved person cannot question it in a court of law. By enacting this provision	 the legislature could not be said to have intended that the Commissioner of Income Tax would have the authority to sit in judgment over the requisition made by a court of law requiring the production of record of assessment relating to an assessee in a case pending before the court. When a court of law	 in any matter pending before it desires the production of record relating to any assessment after applying its judicial mind and hearing the parties and on being prima facie satisfied that the record required to be summoned is relevant for the decision of the controversy before it it passes a judicial order summoning the production of that record from the party having possession of the record. The Commissioner of Income Tax cannot	 therefore	 refuse to send the record	 as he certainly is not authorised to set at naught a judicial order of a court of law. He must obey the order of the court by sending the record to the court concerned indeed it is open to the Commissioner of Income Tax to claim privilege	 in respect of any document or record so summoned by a court of law	 under Sections 123 and 124 of the and even then it is for the court to decide whether or not to grant that privilege. Had the legislature intended that no document from the assessment record of an assessee should be produced in a court on being summoned by it	 without the approval of the Commissioner of Income Tax	 it would have said so in Section 138 of the Act itself. The repeal of Section 137 of the Act clearly discloses the legislative intent that it was felt by the legislature that it was no more necessary to keep the records of assessment by the Income Tax Department relating to an assessee as confidential from the courts and the bar with regard to the production of any part of the record was removed in so far as the courts are concerned. The finality which has 564 been attached to the order of the Commissioner under Section 138(1)(b) of the Act is	 thus	 restricted to the cases where the information etc. as contemplated by the Section is called for by any person	 other than a court of law by a judicial order. The High Court	 therefore	 fell in error in holding that the assessment records of an assessee filed before the income tax authorities	 even after April 1	 1964	 are immune from production in a court of law on summons for their production being issued by the court and that the disclosure of any information from the record even to the courts is subject to the veto powers of the Commissioner of Income Tax. Section 138(1)(b) does not affect the powers of the courts to require the production of assessment records or the disclosure of any information therefrom to it	 in a case pending before the court when the court	 by a judicial order	 requires the production of the record	 considered relevant by it for decision of a case pending before it. As a result of the above discussion	 we	 therefore	 find that the answer given by the Full Bench of the High Court in the impugned judgment	 to situation (d) of the second question (supra) as formulated by it	 is erroneous and we set it aside. Consequently	 we hold that after the repeal of Section 137 of the Act	 there is no longer any impediment left in the way of a court to summon the production of documents filed by an assessee before the income tax authorities after April 1	 1964 relating to assessment proceedings for 1964 65 onwards and that the finality attached to an order of the Commissioner under Section 138(1)(b) has no relevance to the exercise of powers by a court to summon the production of documents in a case pending before the Court. Since	 the challenge before us had been confined to the answer given by the High Court to situation (d) of the second question as formulated by it and no other finding of the High Court was called in question	 we have refrained from expressing any opinion on the other findings recorded by the Full Bench of the High Court. The appeal consequently succeeds to the extent indicated above and is allowed. We	 however	 make no order as to costs. V.P.R. Appeal allowed.

The Plaintiff respondent instituted a suit for recovery of Rs.1	39	722.86 against the defendants appellants. When evidence was being recorded in the suit proceedings	 the plaintiff obtained summons from the court requiring the Income Tax Department to produce in the court records relating to the income tax assessment of the defendants for the assessment years 1964 65 to 1971 72. The Income Tax Officer produced the record in a sealed cover. The plaintiff also obtained summons requiring the Income Tax Officer to produce the income tax record relating to two other assessees	 which was produced in the Court by the Department in a sealed cover with a submission that no disclosure of information regarding income tax 546 pertaining to an income tax assessee could be made. The plaintiffs in the meanwhile filed in the court a number of certified copies of the accounts of the defendants	 which he had obtained from the Income Tax authorities and sought permission of the Court to tender the certified copies in evidence. Before a Single Judge of the High Court on the question of privilege as claimed by the Income Tax Department	 arguments were addressed by the parties. The following three questions were referred to the Full Bench (i) What is the position of law relating to privilege prior to 1964? (ii) What is the position of law relating to privilege after 1964? and (iii) What is the effect of the production of certified copies relating to income tax assessment records	 and how far certified copies can be admitted in evidence? The Full Bench answered the first and second questions sustaining the claim of the privilege by the Income Tax Department and the Full Bench did not express any opinion on the third question. Against the judgment of the Full Bench of the High Court	 appeal was filed by special leave. The controversy before this Court was confined to the finding of the High Court relating to the claim of privilege for the production of documents which were filed after the repeal of Section 137	 with effect from 1.4.1964 in respect of assessment years 1964 65 onwards. The appellants (defendants) contended that after the repeal of Section 137 of the Income Tax Act	 1961 by the Finance Act	 1964 there was no longer any impediment left in the way of a civil court to summon the production of documents filed by an assessee during the assessment proceedings before an Income Tax Officer after 1.4.1964 in respect of assessment years 1964 65 onwards	 and that the finality attached to an order of the Commissioner with regard to claim of privilege under Section 138(1)(b) had no relationship to the power of the court to summon that record. Allowing the appeal of the defendants appellants	 this Court	 547 HELD:1.01. Section 54 of the Income Tax Act	 1922 and after its repeal	 Section 137 of the Income Tax Act	 1961 had only placed fetters on the exercise of the jurisdiction	 in respect of the specified documents	 by the courts	 notwithstanding anything contained in any other law for the time being in force. The exercise of the jurisdiction to seek production of documents had	 only been put under a cloud in so far as the record of assessment is concerned. [560E] 1.02. With the repeal of the 1922 Act and omission of Section 137 of the 1961 Act	 the fetters on the exercise of the jurisdiction were removed with the result that the exercise of jurisdiction to call for the production of documents relevant to the case pending before the court	 even from the income tax authorities	 revived. [560E F] 1.03. Neither Section 54 of the 1922 Act nor Section 137 of the 1961 Act had taken away for all times the jurisdiction of the courts to call for the record from the Income Tax authorities. Those provisions had only put the exercise of that jurisdiction under a cloud and those fetters were coterminous with the life of Section 54 of the 1922 Act or Section 137 of the 1961 Act. [560F G] 2.01. Clause (b) of Sub Section (1) of Section 138 is limited in its scope and application. Under it	 any person can make an application to the Commissioner for any information relating to an assessee in respect of any assessment made either under the 1922 Act or under the 1961 Act on or after the 1st April 1960 and the Commissioner of Income Tax has the authority to furnish or cause to be furnished the information asked for on being satisfied that it is in the public interest so to do and such an order of the Commissioner is final and cannot be called in question in any court of law. The Commissioner of Income Tax under this clause performs only an administrative function	 on his subjective satisfaction as to whether it is in the public interest to furnish the information or not to any person seeking such information and his decision in that behalf is final and the aggrieved person cannot question it in a court of law. By enacting this provision	 the legislature could not be said to have intended that the Commissioner of Income Tax would have the authority to sit in judgment over the requisition (Judicial order) made by a court of law requiring the production of record of assessment relating to an assessee in a case pending before the court. [562H 563D] 548 2.02. When a court of law	 in any matter pending before it	 desires the production of record relating to any assessment after applying its judicial mind and hearing the parties and on being prima facie satisfied that the record required to be summoned is relevant for the decision of the controversy before it it passes a judicial order summoning the production of that record from the Party having possession of the record. The Commissioner of Income Tax cannot	 therefore	 refuse to send the record	 as he certainly is not authorised to set at naught a judicial order of a court law. He must obey the order of the court by sending the record to the court concerned. [563D F] 2.03. It is open to the Commissioner of Income Tax to claim privilege	 in respect of any document or record so summoned by a court of law	 under Sections 123 and 124 of the and even then it is for the court to decide whether or not to grant that privilege. Had the legislature intended that no document from the assessment record of an assessee should be produced in a court on being summoned by it	 without the approval of the Commissioner of Income Tax	 it would have said so in Section 138 of the Act itself. [563F G] 2.04. The repeal of Section 137 of the Act clearly discloses the legislative intent that it was felt by the legislature that it was no more necessary to keep the records of assessment by the Income Tax Department relating to an assessee as confidential from the courts and the bar with regard to the production of any part of the record was removed in so far as the courts are concerned. The finality which has been attached to the order of the Commissioner under Section 138(1)(b) of the Act is restricted to the cases where the information etc. as contemplated by the section is called for by any person	 other than a court of law by a judicial order. [563G 564A] 2.05 The finality which has been attached to the order of the Commissioner under Section 138(1)(b) of the Act is applicable only in cases where application is made to the Commissioner by a party or any other person for receiving documents or information. It has nothing to do with the powers of the courts to summon the production of assessment record of an assessee	 filed after 1.4.1964. The privilege as to secrecy	 which the assessee had acquired under Section 54 of the 1922 Act remained unimpaired by the repeal of that Act or even by the omission of Section 549 137 of the 1961 Act in respect of record filed prior to 1.4.1964 and relating to the assessments prior to that date. That privilege did not extend	 after April 1	1964. to record filed before the income tax authorities	 for the assessment years 1964 65 onwards. [560H 561B] 2.06. Section 138(1)(b) does not effect the powers of the courts to require the production of assessment records or the disclosure of any information therefrom to it	 in a case pending before the court when the court	 by a judicial order	 requires the production of the record	 considered relevant by it for decision of a case pending before it. [564B C] 2.07. The High Court	 therefore	 fell in error in holding that the assessment records of an assessee filed before the income tax authorities	 even after April 1	1964	 are immune from production in a court of law on summons for their production being issued by the court and that the disclosure of any information from the record even to the courts is subject to the veto powers of the Commissioner of Income Tax. [564B] 3.01. Section 6 of the General Clauses Act as well as Section 138 (1)(b) of the 1961 Act cannot extend the ban on the exercise of the jurisdiction by the courts to summon the production of documents from the income tax authorities after April 1	1964 relating to assessment year 1964 65 in respect of the record filed after April 1	1964. [561B C] 3.02. Section 6 of the General Clauses Act provides that the repeal of any enactment	 unless a different intention appears	 shall not affect any right	 privilege	 obligation or liability acquired	 accrued or incurred under the repealed enactment. [561F] 3.03 The general principle is that an enactment which is repealed	 is to be treated	 except as to transactions past and closed	 as if it had never existed. The assessee had acquired no right or privilege under the repealed Act	 since the provision is only a procedural restriction and did not create any substantive right in the assessee	 in respect of assessments for the period after the omission of Section 137 of the 1961 Act. Thus	 reliance placed on the provisions of Section 6 of the General Clauses Act to hold the continuation of the ban on the exercise of jurisdiction by the courts was misplaced. [561H 562B] 3.04. In respect of the documents filed after the omission of Section 550 137 of the 1961 Act 	 with effect from April 1	1964	 relating to assessments for the period 1964 65 onwards	 no right	 privilege	 obligation or liability can be said to have been acquired accrued or incurred prior to the omission of Section 137 of the Act. [561F G] 3.05 The ban contained in Section 137 of the 1961 Act on the exercise of the powers of a civil court to call for production of documents etc. could not be said to have continued to exist	 in matters arising subsequent to the omission of that Section with effect from April 1	 1964 and that ban came to an end in respect of the period after April 1	 1964. [561G] 4. After the repeal of Section 137 of the act	 there is no longer any impediment left in the way of a court to summon the production of documents filed by an assessee before the income tax authorities after April 1	1964 relating to assessment proceedings for 1964 65 onwards and that the finality attached to an order of the Commissioner under Section 138 (1)(b) has no relevance to the exercise of powers by a court to summon the production of documents in a case pending before the Court. [564D E]