section 69
Disclosure of information by public servant.
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the provisions of this Act or in evidence recorded under this Act other than evidence given before a Criminal Court shall, save as provided in sub-section (3), be kept confidential, and notwithstanding anything contained in the Evidence Act, 1872 (I of 1872) no Court shall, save as aforesaid, be entitled to require any servant of the State Government to produce before it, any such statement, return, account, document or recorded evidence or any part thereof or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3), any servant of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment, which may extend to six months or with fine, which may extend to one thousand rupees or with both. (3) Nothing contained in this section shall apply to the disclosure - (a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or under the Act repealed by this Act or under the Indian Penal Code 1860 (XLV of 1860) or under any other enactment for the time being in force; or (b) of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out the object of this Act; or (c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act or any process for the service of any notice or the recovery of any demand; or (d) of any such particulars to a civil court in any suit to which the Government is a party and which relates to any matter arising out of any proceeding under this Act, under Act No. 2 of 1959 or the Act repealed by this Act;
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