In Mariya Zafar v. State of U.P., the Allahabad High Court (Lucknow Bench) addressed whether a Magistrate can reject an application seeking production of financial documents under Section 91 CrPC (now Section 94 BNSS) in a domestic violence proceeding.
The petitioner-wife alleged domestic violence, dowry harassment, and financial suppression by her husband. She sought disclosure of his bank accounts, Income Tax Returns (ITRs), and GST records to determine his actual income for maintenance proceedings under the Domestic Violence Act.
However, the trial court rejected her application, stating that concealment could instead be dealt with under Section 340 CrPC (now Section 379 BNSS). Challenging this, the petitioner approached the High Court.
The High Court emphasized compliance with the Supreme Court’s ruling in Rajnesh v. Neha, which mandates full financial disclosure in maintenance matters. After examining the husband’s ITRs (produced in sealed cover), the Court found that he had misrepresented his occupation and income. Consequently, the High Court set aside the Magistrate’s order and directed reconsideration.
“11.“…the court below has observed that there is no need to summon the Income Tax Returns of opposite party No. 2 to ascertain the income and the reason has been recorded that in case the opposite party is concealing the material fact, then he will be prosecuted under Section 340 Cr.P.C.”
“14….the opposite party No. 3 is directed to bring the income tax return of the last two years filed by the opposite party No. 2…”
“15.ITRs of opp. party No. 2… indicate that the opposite party No. 2 is an Architect… in the AY 2023-24 his total income was Rs. 4,85,290.00 and in the AY 2024-25 his income was Rs. 5,07,680.00.”
“17. ..the order dated 19-01-2026… is hereby set aside and the said court is directed to take fresh decision in the matter in the light of judgment… within 6 weeks…”
Decision
The Allahabad High Court:
- Set aside the Magistrate’s order dated 19.01.2026.
- Directed the trial court to reconsider the application under Section 91 CrPC (Section 94 BNSS) in light of Rajnesh v. Neha.
- Ordered that the matter be decided within 6 weeks.
- Allowed the petitioner access to the respondent’s ITRs.
- Emphasised the importance of truthful financial disclosure in maintenance proceedings.
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Other Sources :
Related Legal Concepts
Explore related stages and concepts in criminal procedure:
- Financial Disclosure in Maintenance Proceedings
- Summoning of Documents
- Burden of Proof
- Judicial Duty to Ensure Fair Maintenance Adjudication
- Enforcement of Supreme Court Guidelines (Rajnesh v. Neha)
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Mrs. Suprajaa Rajan B.Com., LL.B., LL.M.
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