No particulars or information contained in any statement Secrecy of infor-

made, returns filed, books or documents produced by a mation given by dealer under this Act or any assessment made or order dealer. passed by any of the authorities under this Act shall be treated as confidential and no person other than the said dealer shall be compelled to give evidence derived from any of the aforesaid records, save with the general or sp- ecial previous sanction of the State Government which may = give or withhold such sanction as it may deem fit: Provided that nothing in this section shall prevent the disclosure of all or any such particulars or informa- tion to any Government servant for the purpose of—

1. (1) investigation of any crime and prosecution of any pe- rson under this Act or under any of the laws of Central or State Government; or
2. (2) audit of receipts and refunds of tax including penalty and interest and fees levied by or under this Act; or B
3. (3) enforcing recovery of all amounts due under this Act: Provided further that the State Government may by notification and subject to such conditions as it may im- i pose, delegate its power under this section to any autho- P rity subordinate to it. 26. (1) The State Government may, by notification, set up and Checkposts. erect in such manner as it may deem fit, checkposts and barriers at any place in the State, at which all persons, | vehicles or other means of transporting ‘goods intended for sale may be detained, intercepted or searched to prevent evasion of tax under this Act.
4. (2) Every person transporting such goods across the said checkposts or barriers may be required to file such documents or other proof as may be prescribed along with a correct
   • • and complete declaration in the prescribed form before ° being allowed to proceed. [&] 27. If any difficulty arises in giving effect to the provisions Removal of El of this Act, the State Government may, by general or difficulties. special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty: