Karnataka High Court Issues 'Gender Neutral' Guidelines To Obtain Spouse's Financial Records In Maintenance Cases

The Karnataka High Court has recently issued uniform guidelines to be followed in 'maintenance' cases to apply for the financial records of their spouse, instead of resorting to the RTI Act.Earlier, the single judge bench of Justice Suraj Govindaraj held in the same order that a spouse cannot obtain the Income Tax Returns and financial records of the other spouse through an application under the Right to Information (RTI) Act, 2005, as such information constitutes 'personal information' under Section 8(1)(j) of the RTI Act, exempt from disclosure.However, to ensure that courts have reliable financial data at their disposal to scrutinise maintenance claims, the court laid down the guiding principles in the annexure to the court order for overcoming 'procedural inadequacies'. The High Court has now issued detailed guidelines to apply for the 'production orders' with respect to the financial records of either spouse. The court added that the guidelines issued will apply to all Magistrate Courts, Family Courts, Sessions Courts and Appellate Courts within the State of Karnataka adjudicating maintenance/alimony proceedings. The guidelines would also apply squarely to all designated officers and authorities of the Income Tax Department within the court's jurisdiction.“…These guidelines are gender-neutral. They apply equally to applications filed by a wife seeking financial information of the husband, and to applications filed by a husband seeking financial information of the wife. The pronouns used in these guidelines are for convenience only and shall be construed to include all genders”, Justice Suraj Govindraj underscored.The court also added that the 'financial records' would include tax returns, assessment orders, Form 16/16A, Form 26AS/Annual Information Statement (AIS), Tax Deducted at Source (TDS) certificates, Profit and Loss accounts, Balance Sheets, capital gains statements, bank account details as reflected in the returns etc.Guidelines Issued On Procedure Once an application is filed by one of the spouses, notice of application will be served on the assessee spouse, who has a timeline of 7 days from the date of service to file objections.The court must be satisfied of the relevance and necessity of the financial records sought for before issuing a 'production order'. The court should also ensure that the information applied for cannot be obtained by the spouse through reasonable means, including voluntary disclosure. The scope of information requested should be proportionate to the requirements in the specific case. The time period for which the tax returns or financial records are requested must be relevant to the maintenance proceedings.Measures must be taken to ensure the confidentiality of documents produced.The court is required to issue a reasoned order with 14 days from the date of filing of the application. If the court chooses to issue a 'production order', it must specify the assessment years for which records are sought, the specific documents required, the name and PAN of the Assessee Spouse, and the date by which compliance is required.The court also clarified that the 'production order' must be sent to the designated officer of the IT Department with the instruction that the documents must be submitted to the court in a 'sealed cover'. As a further clarification, the single judge bench added that only those portions of the documents which are 'relevant to the proceedings' must be disclosed to the applicant spouse. The court mandated this restriction to avoid the information of third parties' financial transactions appearing in the returns from being made public. Moreover, all information furnished by the Income Tax Department should either be returned or must be destroyed upon the conclusion of proceedings, the court added.“….Before any disclosure is made, the Court shall obtain an undertaking from the Applicant Spouse (and his or her advocate) that the information obtained shall be used solely for the purpose of the pending maintenance proceedings and shall not be disclosed to any third party or used for any other purpose whatsoever”, the high court observed.Compliance By Income Tax Dept.The Principal Chief Commissioner must designate a Nodal Officer to receive and comply with such judicial 'production orders'. The Department is bound to comply with the order within a stipulated timeline (21 working days or approx. 30 calendar days), the court added.If the records ordered to be produced are not available with the Department, the designated officer would be expected to file an affidavit before the concerned court to that effect. If the department has any reasonable objections against the production order, they must be submitted before the court within 7 days of the receipt of the production order, the court said.BackgroundThe wife had instituted proceedings under Section 12(1) of the Protection of Women from Domestic Violence Act, 2005. In the said proceedings, it was specifically...

Karnataka High Court Issues 'Gender Neutral' Guidelines To Obtain Spouse's Financial Records In Maintenance Cases

Sebin James

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