Section 69(2) in The Punjab Value Added Tax Act, 2005
(2)Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as aforesaid, be entitled to require any officer of the State Government to produce before it any such statement, return, account, record or document or any part thereof or to give evidence before it in respect thereof.Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purpose of prosecution under the Indian Penal Code, 1860 (Central Act, 45 of 1860) in respect of any such statement, return, accounts, records, documents or evidence or for use of the Excise and Taxation Department of the State or of the officials of the Government of India or any State Government or for the purpose of preparing data by the official of an agency with whom the State Government have entered into a contract.
