Prohibition of disclosure of particulars produced before designated authorities

Prohibition of disclosure of particulars produced before designated authorities.—(1) All particulars contained in the application, statement made, records or documents produced under the provisions of the scheme or in any evidence given or affidavit or deposition made, in the course of any proceeding under the scheme or in any proceeding for the purposes of the scheme shall be treated as confidential and shall not be disclosed.

1. (2) Nothing contained in sub-section
2. (1) shall apply to the disclosure of any such particulars,—
   • (a) for the purpose of investigation of, or prosecution for, an offence under the scheme, or under the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023) or under any other law for the time being in force; or
   • (b) to any person enforcing the provisions of the scheme where it is necessary to disclose the same to him for the purposes of the scheme; or
   • (c) the lawful employment under the scheme of any process for the recovery of any demand; or
   • (d) to a civil court in any suit to which the Government are party and which relates to any matter arising out of any proceeding under the scheme; or
   • (e) the lawful exercise by a public servant of his powers under the Kerala Stamp Act, 1959 (17 of 1959) to impound an insufficiently stamped document; or
   • (f) to an officer of,––
     • (i) the Government of India; or
     • (ii) the Government of any State or Union Territory in India with which an arrangement for disclosure on a reciprocal basis has been entered into by the Government; or
   • (g) to an officer of any department of the Government other than the Kerala State Goods and Services Tax Department, after obtaining the permission of the Commissioner of State Tax: Provided that such particulars shall be furnished under this sub-section only in exceptional cases and that any officer obtaining such particulars shall keep them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment.
3. (3) Nothing herein contained shall prevent the publication of the certificate of settlement or order of refusal of settlement in the prescribed manner.