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TMI BlogDisclosure of Information by a Public Servant [Section 158]X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with the Act, or all particulars contained in any record of evidence given in the course of any proceedings under the Act (other than proceeding before a Criminal Court), or all particulars contained in any record of any proceedings under the Act. (ii) Exceptions to section 158(1) - Particulars that can be disclosed [ Section 158(3) ] Section 158(3) lays down that notwithstanding anything conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For furnishing to Court in a proceeding where Government is a party: Any particulars to a Civil Court in any suit or proceeding, to which the Government or any authority under the Act is a party, which relates to any matter arising out of any proceeding under the Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or For audit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant or any other statutory authority, of his or its powers under any law for the time being in force; or For inquiry into a charge of misconduct by any professional : Any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under the Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information. (iii) Restriction on Courts [ Section 158(2) ] Section 158(2) overrides the provisions contained in the Indian Evidence Act, 1872. It states that Court shall not require any G ST officer to produce before it or to give evidence before it in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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