Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Disclosure of information by a public servant

Section 148 - Draft-Bills-Reports - MISCELLANEOUS PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 148 - 148. (1) All particulars contained in any statement made, return furnished or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e as provided in sub-section (4), be treated as confidential; (2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no Court shall save as aforesaid, be entitled to require any GST officer to produce before it or to giv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sonment which may extend to six months or with fine or with both: PROVIDED that, no prosecution shall be instituted under this section except with the previous sanction of the Central Government or the State Government, as the case may be. (4) Nothin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

45 of 1860) or the Prevention of Corruption Act, 1988 (49 of 1988), or the Act, or any other law for the time being in force; or (b) any such particulars to the Central Government or the State Government or to any person acting in the execution of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or the recovery of any demand; or (d) any such particulars to a Civil Court or Tribunal constituted under any Central law in any suit or proceeding, to which the Government or any authority under the Act is a party, which relates to any matter arisin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r refunds of the tax imposed by the Act; or (f) any such particulars, where such particulars are relevant for the purpose of any inquiry into the conduct of any GST officer, to any person or persons appointed as an inquiry officer under any relevant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 such particulars relevant to any inquiry into a charge of misconduct in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.