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TMI BlogDisclosure of information by a public servantX X X X Extracts X X X X X X X X Extracts X X X X ..... ny record of evidence given in the course of any proceedings under the Act (other than proceeding before a Criminal Court), or in any record of any proceedings under the Act shall, save as provided in sub-section (4), be treated as confidential; (2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no Court shall save as aforesaid, be entitled to require any GST o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of 1860) or the Prevention of Corruption Act, 1988 (49 of 1988), or the Act, or any other law for the time being in force; or (b) any such particulars to the Central Government or the State Government or to any person acting in the execution of this Act, for verification of such particulars or for the purpose of carrying out the object of the Act; or (c) any such particulars when such disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or persons appointed as an inquiry officer under any relevant law; or (g) any such particulars, to an officer of the Central Government or any State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or (h) any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant or any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to use or disclose such particulars except for the aforesaid purposes; or (k) any such particulars to an officer of the Central Government or any State Government as may be necessary for the purposes of any other law in force in India; and (l) any information relating to any class of taxpayers or class of transactions for publication, if, in the opinion of the Competent authority, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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