DEMO
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Section
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Notifications
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2(s) "Government"
NOTIFICATION No.G. O. Ms. No. 23/F2/2007 dated 1st July 2007
NOTIFICATION No.G. O. Ms. No. 24/F2/2007 dated 1st July 2007
NOTIFICATION No.G. O. Ms. No. 28/F2/2007 dated 1st July 2007
Notification no. G.O. Ms. No. 114/F2/2009 Dated 25th August 2009
NOTIFICATION No. G.O. Ms. No. 141/F2/2009 Dated 7th November 2009
NOTIFICATION No. G.O. Ms. No. 6/F2/2010 Dated 1st March 2010
NOTIFICATION No. G.O. Ms. No. 25/F2/2010 Dated 2nd June 2010
NOTIFICATION No. GO. Ms. No. 68/F2/20lI dated 31st December 2011
NOTIFICATION No. GO. Ms. No. 43/F2/2012 dated 30th November 2012
NOTIFICATION No. GO. Ms. No. 28/F2/2013 dated 23rd August 2013
NOTIFICATION No. GO. Ms. No. 51/F2/2014 dated 29th December 2014
NOTIFICATION No. G.O. Ms. No. 4/CT/A1/2016 dated 27th September 2016
NOTIFICATION No. G.O. Ms. No. 20/A1/CT/2017 Dated 31st March 2017
NOTIFICATION No. G.O. Ms. No. 41 Dated 28th August 2020
NOTIFICATION No. G.O. Ms. No. 3 Dated 26th February 2021
THE PUDUCHERRY VALUE ADDED TAX ACT, 2007
CHAPTER - IX MISCELLANEOUS
74. Prohibition of disclosure of particulars produced before commercial taxes authorities (1) All particulars contained in any statement made, return furnished or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or deposition made, in the course of any proceeding under this Act or in any record of any proceedings relating to the recovery of a demand, prepared for the purposes of this Act shall be treated as confidential and shall not be disclosed. (2) Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars -
(i) for the purpose of prosecution under the Indian Penal Code or under this Act in respect of any such statement, return, accounts, registers, records, documents, evidence, affidavit or deposition; or (ii) to any person enforcing the provisions of this Act, where it is necessary to disclose the same to him for purposes of this Act or the Indian Penal Code; (iii) occasioned by the lawful employment under this Act of any process for the recovery of any demand; or (iv) to a Civil Court in any suit to which the Government are party and which relates to any matter arising out of any proceeding under this Act; or (v) occasioned by the lawful exercise by a public servant of his powers under the law relating to stamp duty for the time being in force to impound or otherwise collect the stamp duty on an insufficiently stamped document; or (vi) to an officer of -
(a) the Government of India; or (b) the Government of any State in India with which an agreement for disclosure on a reciprocal basis has been entered into by the Government; or
(vii) to an officer subordinate to the Government other than an officer of the Commercial Taxes Department of the Union Territory, after obtaining.
(a) the permission of the Assistant Commissioner, the Deputy Commissioner or the Joint Commissioner of Commercial Taxes as the case may be, where such particulars are to be furnished by an officer subordinate to the Assistant Commissioner of Commercial Taxes; and (b) the permission of the Secretary, where such particulars are to be furnished by the Commissioner, the Joint Commissioner, the Deputy Commissioner or by an Assistant Commissioner of Commercial Taxes:
Provided that such particulars shall be furnished under this clause only in exceptional cases and any officer obtaining such particulars shall keep them as confidential, use them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment. (3) Nothing contained in this section shall prevent the publication of the final assessment of any party in the prescribed manner.