Amendment status not verified — confirm the current text below against the official source.
No person to whom any returns under this Act are submitted or Returns, etc., to be who makes an inspection or seizure under section 11 shall, save with confidential. the previous sanction of the State Government, disclose any 41 The West Bengal Motor Spirit Sales Tax Act, 1974. [West Ben. Ad (Section 14.) Offences and penalties. information obtained from any such return or inspection or seizure, otherwise than departmentally or for the purpose of a prosecution under the Indian Penal Code in respect of any such return, or of any Act 45 of 1861 account, voucher or other document inspected, or for the purpose of a prosecution under this Act, or for the purpose of audit of receipts and refunds of tax imposed under this Act or any other law for the time being in force.