Bare ActsThe JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017

Section 158

Disclosure of information by a public servant

Amendment status not verified — confirm the current text below against the official source.

Disclosure of information by a public servant. ––(1) All particulars contained in any statement made, return 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), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed. (2) Notwithstanding anything contained in the 2[Indian Evidence Act, 1872 (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

Section 158 – The JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai