Section 79(3) in The Goa Value Added Tax Act, 2005
(3)Nothing contained in this section shall apply to the disclosure of,-(a)any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code, 1960 (Central Act 45 of 1860) or the Prevention of Corruption Act, 1988 (Central Act 49 of 1988), or this Act, or any other law for the time being in force; or(b)any such particulars to the Government or to any person acting in the execution of this Act or to any person for the purposes of this Act; or(c)any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; or(d)any such particulars to a Civil Court in any suit, to which the Government is a party, which relates to any matter arising out of any proceeding under this Act; or(e)any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or(f)any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the [Commercial Tax Department] [Substituted by the Amendment Act 18 of 2006.] or to any person or persons appointed as Commissioner under the Public Servants (Inquiries) Act, 1850 (Central Act 37 of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution, when exercising its functions in relation to any matter arising out of such inquiry; or(g)such facts to an officer of the Central Government or any State Government or Union territory as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or(h)any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 (Central Act 2 of 1899), to impound an insufficiently stamped document; or(i)any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with sales tax proceedings against a legal practitioner, sales tax practitioner or Chartered Accountant, Cost Accountant, to the authority, if any, empowered to take disciplinary action against members practising the profession of a legal practitioner, sales tax practitioner or Chartered Accountant, Cost Accountant, as the case may be; or(j)any such particulars to the Director, Bureau of Economics and Statistics or any officer serving under him or to any person or persons authorized under sub-section (2) of section 78 as may be necessary for enabling the Director or such person or persons to carry on their official duties.(k)any such particulars to an officer of the Central Government or any State Government or Union territory as may be necessary for the administration of any law in force in any part or the whole of India.
