THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 158: Disclosure of information by a public servant.
(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 Act (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 it in respect of particulars referred to
in sub-section (1).
(3) Nothing contained in this section shall apply to the disclosure of,––
a)
any
particulars in respect of any statement, return, accounts, documents, evidence,
affidavit or deposition, for the purpose 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
demand; or
d)
any
particulars to a civil court in any suit or proceedings, to which the Government
or any authority under this Act is a party, which relates to any matter arising
out of any proceedings under this Act or under any other law for 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 refunds of the tax imposed by this Act; or
f)
any
particulars where such particulars are relevant for the purposes of any inquiry
into the conduct of any officer appointed or authorised
under this Act, to any person or persons appointed as an inquiry officer under
any law for 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 for the purpose of enabling that Government to levy or realise any tax or duty; or
h)
any
particulars when such disclosure is occasioned by the lawful exercise by a
public servant or any other statutory authority, of his or its powers under any
law for the time being in force; or
i)
any
particulars relevant to any inquiry into a charge of misconduct in connection
with any proceedings under this 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 appointed 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 not to use or
disclose such particulars except for the aforesaid purposes; or
k)
any
particulars to an officer of the Government as may be necessary for the
purposes of any other law for the time being in force; or
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.