Order.- The defendants are the petitioners. They filed an application in a suit for recovery of money on the foot of a promissory note alleged to have been executed by their father, for sending for a statement made by the plaintiff’s mother to an Income-tax Officer and the original statement of the deceased husband of the 1st defendant to that officer. The defendants denied execution of the promissory note by their father and also pleaded that it was not supported by consideration. The statements before the Income-tax Officer above referred to are supposed to be to the effect that according to the makers of those statements, there was no dealing between them. The Court below dismissed the application in view of section 137(1) of the Income-tax Act, 1961. On behalf of the petitioners it is contended that as one of the statements made to-the Income-tax Officer was by the defendants’ father himself, the requisition to the Income-tax Officer would fall within the purview of section 137(5). In support of this contention reliance is placed on Income-tax Officer, Central Circle v. Ramaratnam1. I am unable to accept the contention. Sub-section (5) of section 137 does not, in my view, lift the bar imposed by sub-section (1) of that section on the Court or any public servant. Sub-section (5) merely says that there is no prohibition against a person disclosing the particulars of any statement which he himself had made in the assessment proceedings. That does not justify the construction that if the person who made the statement is willing to disclose it, that will enable the Court or public servant to summon for or disclose the statement. Liberty given by subsection (5) to the maker is nor liberty extended to the Court or the public servant. Income-tax Officer, Central Circle, Madras v. Ramaratnam1, no doubt held that the Magistrate was, in view of the facts in that case, justified in directing the Income-tax Officer to produce certain documents which the accused had produced before him in the course of assessment proceedings relating to their employer. This was on the view that if the assessee waived the privilege, the prohibition would not operate. But this does-not, as I read sub-section (5), appear to be the effect of it. This was on the view that if the assessee waived the privilege, the prohibition would not operate. But this does-not, as I read sub-section (5), appear to be the effect of it. Sub-section (1) is not made subject to sub-section (5) and the prohibition against the Court or the public servant is absolute and is not qualified. Sub-section (5) merely lays down a rule of construction relating to section 137. This is plain from the opening words of that sub-section. It says: “Nothing in this section shall be construed as prohibiting the voluntary disclosure of any particulars referred to in sub-section (1).......” The voluntary disclosure by the person who made the statement is not prohibited by any of the other sub-sections of section 137. Lest anyone of them may be construed that prohibition may extend to voluntary disclosure by the person who made the statement, sub-section (5) has been enacted to make it clear that the prohibition does not extend to the persons who voluntarily disclosed the statements they have made. Ramakrishna Mudaliar v. Rajabu Fathima Bukari1, appears to proceed on the view I am inclined to take of the scope of section 137(1). In that case, in proof of the genuineness of certain account books produced by the defendant, he sought to summon through Court the Income-tax Officer who had initialled those account books . It was held that the evidence of the Income-tax Officer, was inadmissible in view of section 137(5). Venkataraman, J., pointed out that sub-section (5) of that section did not affect the prohibition against the officer himself. With respect, that is the view I too am inclined to take. It is then urged that the Court below should have allowed the application under section 137(3)(xxi). Obviously this provision will have no application. That subsection (3) enumerates certain exceptions relating to disclosures and disclosures of so much of such particulars to any person as is evidence of the fact that any property does not belong to the assessee, but belongs to such person, is not prohibited, provided the proviso to clause (xxi) is satisfied. But the statements alleged to have been made to the Income-tax Officer in this case are not of the type which would fall within that provision. But the statements alleged to have been made to the Income-tax Officer in this case are not of the type which would fall within that provision. Lastly, it is contended that, since section 137 has been wholly dropped from the Act by the Finance Act, 1964, there can be no objection to the application being; allowed . But when the application was disposed of, section 137 was in force. This Court is merely concerned with the order made on that application. The petition is dismissed. No costs. V. S. ----- Petition dismissed.