Where an assessment is to be made in respect of business which has been

association of persons ot any person who was a member of such firm or association at the time of its discontinuance or in the case of a company, on the principal officer thereof. 98. (1)Allparticulars contained in any statement made, return fiunished or accounts or documents

~roduced in accordance with this Regulation, or in any record of evidence given

in

the course of any proceedings under this Regulation, other than proceedings before a

criminal court, shall, save as provided in sub-seetion (3), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as 1 of 1872 (tforesaid, be entitled to require any servant ofthe Government to produce before it any such statement, r-, account, document or record or any part thereof, or to give evidence before it in respect thereof.

1. (2) If, save as provided in sub-section (3), any sewaht ofthe Government discloses any of the particulars refcrred to in sub-section (I), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to a fine. -. SERIES - I No. : 05 DATED lgTH AUGUST, 2005.
2. (3) Nothing in this section shall apply to the disclosure-
   • (a) of any of the particulars referred to in sub-section (I) for the purposes of investigation or prosecution under this Regulation or the Indian Penal Code 1860 or

any other law for the time being in force;

1 '

1. (6) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it;
   • (c) of any such particulars where such disClosure is occasioned by the lawful employment under this Regulation of any process for the service of any notice or the recovery of:any demand;

matter arising out of any proceeding under this Regulation or under any other law for the time being in force authorising any Value Added Tax Authority to exercise any powers thereunder;

1. (e) of any such particulars by any public servant where the disclosure is occasioned by the lawlul exercise by him of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; V) of any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile fmancial statisticsof international investment and balance of payment;
2. (g) of any such particulars to any oEcer appointed by the Comptroller and Auditor-General of India for the purpose of audit oftax receipts or rehnds;
3. (h) of any such particulars relevant to any inquiry into a charge ofmisconduct in

connection with income-tax proceedings against a legal practitioner or chartered

'accountant or company secretary or cost accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs; (11 of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Government may, by general or special order, direct; or

(/)of any information relating to a class ofdealers or class of transactions, if, in

the opinion of the