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Disclosure of information by a public servant.

Section 158 - West Bengal 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 Ordinance, or in any record of evidence given in the course of any proceedings under this Ordinance (other than proceedings before a criminal court), or in any record of any proceedings under this Ordinance shall, save as provided in sub-section (3), not be disclosed. (2) Notwithstanding .....

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ose of any prosecution under the Indian Penal Code (45 of 1860) or the Prevention of Corruption Act, 1988, (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 Ordinance, for the purposes of carrying out the objects of this Ordinance; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of an .....

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s Ordinance; 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 Ordinance, 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 .....

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