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Disclosure of information by a public servant

Section 148 - Draft-Bills-Reports - MISCELLANEOUS PROVISIONS - Goods and Services Tax - Section 148 - 148. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act, or in any r .....

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ithstanding 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 give evidence before it in respect of particulars referred to in subsecti .....

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IDED 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) Nothing contained in this section shall apply to the disclosure of,- (a) any .....

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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 this Act, for verification of such particulars or for the purpose of car .....

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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 arising out of any proceeding under the Act or under any other law for the t .....

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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 law; or (g) any such particulars, to an officer of the Central Governm .....

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r 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 connection with any proceedings under the Act against a practising adv .....

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