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[Cites 0, Cited by 0] [Section 77] [Entire Act]

State of Gujarat - Subsection

Section 77(2) in Gujarat Sales Tax Act, 1969

(2)Except for the purposes of prosecution under this Act or under the Indian Penal Code (XLV of 1860), no person who is not engaged in the collection of statistics under section 61 or in the administration of this Act shall be permitted to see or have access to any information or any individual return referred to in that section.