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Disclosure of information by a public servant.

Section 158 - Uttar Pradesh SGST - MISCELLANEOUS - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 158 - 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act .....

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) Notwithstanding anything contained in the Indian Evidence Act, 1872 (Act no. 1 of 1872), no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this Act to produce before it or to give evide .....

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sition, for the purpose of any prosecution under the Indian Penal Code (Act no. 45 of 1860) or the Prevention of Corruption Act, 1988 (Act no. 49 of 1988), or any other law for the time being in force; or (b) any particulars to the Central Government .....

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ss for the service of any notice or recovery of any demand; or (d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceed .....

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mposed by this Act; 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 Act, to any person or persons appointed as an inquiry officer under any .....

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s when such 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 particulars relevant to any inquiry into a charge of miscondu .....

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