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DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT UNDER MODEL GST LAW

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 11-3-2017 - Public Servant Section 146 of Model Goods and Services Tax, 2016 ( Act for short) provides that all persons discharging functions under the Act shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code. Section 21 of the Indian Penal Code defines the term public servant as denoting a person falling under any of the descriptions as below- Every Commissioned Officer in the Military, .....

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ter any oath, or to interpret, or to preserve order in the Court, and every person specially authorized by a Court of Justice to perform any of such duties; Every juryman, assessor, or member of a panchayat assist­ing a Court of Justice or public servant; Every arbitrator or other person to whom any cause or matter has been referred for decision or report by any Court of Justice, or by any other competent public authority; Every person who holds any office by virtue of which he is empowered .....

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nvestigate, or to report, on any matter affecting the pecuniary interests ofthe Government, or to make, authenticate or keep any document relating to the pecuniary interests of the Govern­ment, or to prevent the infraction of any law for the protection of the pecuniary interests of the Government; Every officer whose duty it is, as such officer, to take, receive, keep or expend any property, to make any survey or assessment or to levy any rate or tax for any secular common purpose of any vil .....

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ice or pay of a local authority, a corporation established by or under a Central, Provincial or State Act or a Government company as defined in section 617 of the Companies Act, 1956. Illustration - A Municipal Commissioner is a public servant. Explanation 1.-Persons falling under any of the above descrip­tions are public servants, whether appointed by the Government or not. Explanation 2.-Wherever the words public servant occur, they shall be understood of every person who is in actual poss .....

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d to be done in good faith under the Act or the rules. No departmental proceedings shall lie against any GST officer for passing any adjudication order or appellate order in good faith under the Act or the rules. Confidentiality of information Section 148(1) provides that all particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act or in any record of evidence given in the course of any proceedings under the Act, other than procee .....

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to Section 148(1) Section 148(4) provides that nothing contained in Section 148 shall apply to the disclosure of any such particulars- in respect of any such 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 the Act; or any other law for the time being in force; or to the Central Government or the State Government or to any person acting in the execution of this .....

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ther law for the time being in force authorizing any such authority to exercise any powers there under; or to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by the Act; or 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 inquiry officer under any relevant law; or to an officer of the Central Government or any State Government as may be necessary for the purpo .....

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