Section 15B in Tamil Nadu Entertainments Tax Act, 1939
15B. [ Prohibition of disclosure of particulars produced before the entertainment tax authorities. [Inserted by section 9 of the Tamil Nadu Entertainments Tax (Third Amendment) Act, 1985 (Tamil Nadu Act 35 of 1985).]
- All particulars contained in any statement made, return furnished, or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or deposition made, in the course of any proceeding under this Act or in any record of any proceeding relating to the recovery of a demand, prepared for the purposes of this Act shall be treated as confidential and shall not be disclosed.(2)Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars -(i)for the purpose of investigation of, or prosecution for, an offence under this Act, or under the Indian Penal Code (Central Act XLV of 1860) or under any other law for the time being in force; or(ii)to any person enforcing the provisions of this Act where it is necessary to disclose the same to him for the purposes of this Act; or(iii)occasioned by the lawful employment under this Act or any process for the recovery of any demand; or(iv)to a Civil Court in any suit to which the Government are party and which relates to any matter arising out of any proceeding under this Act; or(v)occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 (Central Act II of 1899) to impound an insufficiently stamped document; or(vi)to an officer of -(a)the Government of India; or(b)the Government of any State or Union Territory in India with which an agreement for disclosure on a reciprocal basis has been entered into by the Government of the State; or(vii)to an officer of any department other than the Commercial Taxes Department of the State Government after obtaining the permission of the prescribed authority:Provided that such particulars shall be furnished under clause (vii) only in exceptional cases and that any officer obtaining such particulars shall keep them as confidential and use them as confidential only in the lawful exercise of the powers conferred by or under any enactment.]
