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Disclosure of information by a public servant.

Section 158 - Goa SGST - MISCELLANEOUS - GST - States - Section 158 - 158. - (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 th .....

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tion under the Indian Penal Code (Central Act 45 of 1860) or the Prevention of Corruption Act, 1988, (Central Act 49 of 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 noti .....

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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 occas .....

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