Amendment status not verified — confirm the current text below against the official source.
No particulars or information contained in any statement made, returns filed, books or documents produced by a dealer under this Act or any assessment made or order passed by any of the authorities under this Act sball be treated as confidential and no person other than the said dealer shall be compelled to give evidence derived from any of the aforesaid records, save with the general or sp- ecial previous sanction of the State Government which may give or with bold such sanction as it may deem fit: Provided that nothing in this section shall prevent the disclosure of all or any such particulars or informa- tion to any Government servant for the purpose of- (1) investigation of any crime and prosecution of any pe- rson under this Act or under any of the laws of Central or State Government; or (2) audit of receipts and refunds of tax including penalty and in terest and fees levied by or under this Act; or (3) enforcing recovery of all amounts due under this Act: Provided further that the State Government may by notification and subject to such conditions as it may im- pose, delegate its power under this section to any autho- rity subordinate to it.