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Prem Sons Distributors (P) Ltd. & Ors. vs. Laxmi Plastics & Anr.

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Code of Civil Procedure, 1908–Order 11, Rule 5 r/w. Sec. 151–Prayer to summon the audit report pertaining to the years 2013-14 to 2023-24 from the plaintiff–Rejected with the view that the suit is for recovery of amount qua the material supplied to defendant and the audit reports were not relevant–Plaintiff admitted in his cross-examination that the firm maintained the complete accounts and even filed the audit report–He can produce the audit reports, if directed by the Court–Audit reports till the year 2018 were definitely relevant–Held, Court below is directed to pass appropriate order to summon the audit reports pertaining to the year 2013-14 to 2018.