Amendment status not verified — confirm the current text below against the official source.
Returns, etc. to be confidential.— (1) All particulars contained in any statement made, returns 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 shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything to the contrary contained in any other law relating to evidence, no Court shall, save as aforesaid, be entitled to require any employee of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof. (2) Save as provided in sub-section (3), if any employee of the Government discloses any of the particulars referred to in sub-section (1), he shall be punished with imprisonment which may extend to six months and shall also be liable to fine. 50 Section amended by the Amendment Act 3 of 82 thereafter by the Amendment Act 20 of 2006 present section is substituted. 51 Section 9-A and 9-B inserted by the Amendment Act 20 of 2006. Manual of Goa Laws (Vol. II) – 134 – Entertainment Tax Act and Rules (3) Nothing contained in this section shall apply to the disclosure of.— (a) any of the particulars referred to in sub-section (1) for the purpose of an investigation or prosecution under this Act or under the Indian Penal Code, 1860 (Central Act 45 of 1860) or under any other enactment for the time being in force; or (b) such facts, to an Officer of the Central Government or the Government of any State or Union Territory, as may be necessary for verification of such facts or for the purpose of enabling that Government to levy or realize any tax imposed by it.”] 52[10. Powers of Commissioner. — (1) In discharging his functions under this Act, the Commissioner shall have all the powers of a Civil Court for the purpose of,— (a) proof of facts by affidavit; (b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation; (c) compelling the production of documents; and (d) issuing commissions for the examination of witnesses. (2) In the case of any affidavit to be made for the purpose of this Act, any Officer appointed by the Commissioner may administer the oath to the deponent. (3) Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summon is issued by the Commissioner either to attend to give evidence or produce books of accounts, registers or other documents at a certain place and time, intentionally omits to attend or produce the documents at the place and time, the Commissioner may impose on him such fine not exceeding one thousand rupees as he thinks fit and the fine so levied may be recovered in the manner provided in this Act for recovery of arrears of tax: Provided that, before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard. (4) If any documents are produced by a person on whom a summon was issued by the Commissioner, and the Commissioner has reason to believe that any proprietor or person has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such proprietor or person, the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with the proceedings under this Act, or for a prosecution.].