Amendment status not verified — confirm the current text below against the official source.
All persons discharging functions under this Act shall be Persons 45 of 1860 deemed to be public servants within the meaning of deemed to be section 21 of the Indian Penal Code public servants 157.(1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or Protecting others employees of of the Appellate Tribunal or any other of action token under person authorised by the said Appellate Tribunal for this Act. anything which is in good faith done or intended to be done under this Act or the rules made thereunder. (2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done under or intended to be done in good faith under this Act or the rules made thereunder. 158.(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Disclosure of Act, or in record of evidence given in the course of any information F roceedings under this Act(other than proceedings before by a public (2) Notwithstanding anything contained in the Indian Evidence Act,1872,no court shall, save as otherwise provided in sub- 1 of 1872 section(3),require any officer appointed or authorised under this Act to produce before it or to give evidence before it in respect of particulars referred to in sub-section(1). servant. a criminal court),or in any record of any proceedings under this Act shall, save as provided in sub-sectior),not be disclosed. 535 (3) Nothing contained in this section shall apply to the disclosure of,- (a) any particulars in respect of any statement, return, accounts, 45 of 1860 documents, evidence, affidavit or deposition, for the purpose of any 49 of 1988 prosecution under the Indian penal code or the prevention of corruption Act, 1988,or any other law for the time being in force; or (b) any particulars to the central Government or the State Government or to any person acting in the implementation of this Act, for the purposes of carrying out the objects of this Act; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act or any process 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 proceedings under this Act or under any other law for the time being in force authorizing any such authority to exercise any powers thereunder; or (e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or (1) 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 person appointed as an inquiry officer under any law for the time being in force; or (g) any such particulars to an officer of the central Government or of any State Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or (h) 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 forthe time being in force; or 536 (i) (j) any particulars relevant to any inquiry into a charge of Misconduct in connection with any proceedings under this Act against a practicing advocate ,a tax practitioner, a Practicing cost accountant, a practicing chartered accountant, a practicing company secretary to the authority empowered to take disciplinary action against the members practicing the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purpose; or any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information. 159.(1) If the Commissioner, or any other officer authorised by publication of him in this behalf, is of the opinion that it is necessary or information expedient in the in public interest to publish the name of in respect persons in any person and any other respect of particulars relating certain cases. to any proceedings or prosecution under this Act in respect of such person, it may cause to be published such name and particulars in such manneras itthinks fit. (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the tinc for presenting an appeal to the Appellate Authority under section 107 has expired without an appeal having been presented or the appeal ,if presented, has been disposed of. Explanation; In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing 537 agents, secretaries and treasurers of managers of the company, or the members of the association, as the case may be, may also be Published if,in the opinion of the Commissioner, or any other Officer authorised by him in this behalf, circumstances of the case Justify it. 160.(1) No assessment, re-assessment,adjudication, review, revision, appeal, rectification, notice, summons or other proceedings Assessment done, accepted, made, issued, initiated, or purported Proceedings to have been done, accepted, made, issued, initiated etc. not to be invalid on in pursuance of any of the provisions of this Act shall certain grounds. be invalid or deemed to be invalid merely by reason of any mistake, defector omission therein, if such Assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or existing law. (2) The service of any notice, order or communication shall not be Called in question, if the notice, order or communication, as The case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication.