Indian Penal Code.

(1) No suit, prosecution or other legalproceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faithdone or intended to be done under this Act or therules made thereunder, (2) No suit, prosecution or other legal proceedings shall lie against • any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder. 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this A,ct (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section {3), not be disclosed. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save · as otherwise provided in sub-section (3 ), require any officer appointed or authorised under this Act to produce before it or to give evidence before itin respect of particulars referred to in sub-section (1). Power to take samples. Burden of Proof. Persons deemed to be public servants. Protection of action taken under this Act Disclosure of information by a public servant of1860 49of (3) Nothing contained in thissection shall apply to the disclosure of,- (a) any particulars in respect of any statement, return, accounts, documents. evidence, affidavit or deposition; for the· purp9se of any prosecution under the Indian. Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time being in force; or

(b) any particulars to the Central Government or the State Government or to any person acting in the implementation of-this Act, for the purposes of carrying out the objects of this Act; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demandj or (d) any particulars to a civil court in any suit or proceedings, to whichthe Government . or any authority underthis Actis a party, . which relates to any matter arising out of any proceedings under this Act or under any other lawfor the time being in force authorising any such authority to exercise any powers thereunder; or ( e) any particulars to any officer appointed for the purpose of audit of tax receipts or refundsofthe tax imposed by this Act; or (f) any particulars •where such· particulars are relevant for the purposes of any inquiry into theconduct of. any officer appointed or authorisedunder this Act, to any person or persons appointed asan inquiry officer under any lawfor the time being in force; or (g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary forthe purpose of enabling <that Government to levy or realise any tax or duty; or (h) any particulars when such disclosure is occasioned by thelawful exercise· by a public servant or any other statutory authority, of his or its powers under any lawforthe time being in force; or (i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under thfs . Act against a practising advocate, a tax practitioner..,· a practising cost accountant, a practising. chartered accountant, a practising company secretary to the. authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary. as the case may be; or

(j) any particulars to any agency appeinted for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound notto use or disclose such particulars except forthe aforesaid purposes; or (k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and (l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information. 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is ofthe opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act tnrespect of such person, it may cause to be published such name and particulars in such manner as it thinks fit (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Authority under section has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation:- In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the company, or the members ofthe association, as the case may be, may also be published if, in the.opinion of the Commissioner, or any other officer authorised by him .in this behalf, circumstances of the case justify it. 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, a\:cepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of thts Act shall be invalid or deemed to be invalid merelyby reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law. Publication of information respecting persons in certain cases. Assessment proceedings, etc. not to be invalid on certain grounds.

{2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question a.tor in the earlier proceedings commenced, continued or finalised · pursuant to such notice, order or communication. 161. Without prejudice to· the provisions of section 160, and Rectificationof errors notwithstanding anything contained in any other provisions of apparent fromrecord. this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document; may rectify any error which· is apparent on the face of record in suchdecision or order or notice or. certificate or any other document, either on its own motion or where such error is brought to itsnotice by any officer appointed underthis Act or an officer appointed under the Central.Goods and Services Tax Act or by the affected person within a period ofthreemonths from thedate of issue of suchdecision or order or notice or certificate or any other document, as the case may be: Providedthat no suchrectificationshall be done after a period of six months fromthe date of issue of such decision or order or notice or certificate or any otherdocument: Provided further that the said period of six monthsshall not apply in such cases where therectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission: Provided also . thatwhere such· rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification. 162. Save as provided insections and 118, no civil court shall Baron jurisdiction of have jurisdiction to deal with or decide any question arising civil courts. from or relating to anything done or purported to bedone ' under this