TMI BlogDISCLOSURE OF INFORMATION BY A PUBLIC SERVANT [SECTION 158]X X X X Extracts X X X X X X X X Extracts X X X X ..... d or accounts or documents produced in accordance with the Act, or all particulars contained in any record of evidence given in the course of any proceedings under the Act (other than proceeding before a Criminal Court), or all particulars contained in any record of any proceedings under the Act. (ii) Exceptions to section 158(1) - Particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isclosure is occasioned by the lawful exercise under the Act of any process for the service of any notice or the recovery of any demand; or For furnishing to Court in a proceeding where Government is a party: Any particulars to a Civil Court 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 procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enabling that Government to levy or realise any tax or duty; or By lawful exercise of powers : Any particulars, 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 For inquiry into a charge of misconduct by any professional : Any particulars relevant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For any other law : Any particulars to an officer of the Government as may be necessary for the purposes of any other law in force in India; and In public interest : Any information relating to any class of taxpayers or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information. Res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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