Section 69(3) in Manipur Value Added Tax Act, 2004
(3)Nothing contained in this section shall apply to the disclosure.-(a)of 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 Panel Code or the Prevention of Corruption Act, 1947, or this Act or any other law for the time being in force; or(b)of any such particulars to the State Government or to any person acting in the execution of this Act; or(c)of any such particulars when such disclosure is occasioned by the lawful employment of any process for the service of any notice or the recovery of any demands; or(d)of 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)of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or(f)of any such particulars where such particulars are relevant to any inquiry into the conduct of an official including the Commissioner under the Commission of Enquiry Act, 1952 (60 of 1952) or to any officer appointed to hold such inquiry when exercising the functions in relation to any matter arising out of such inquiry; or(g)of such facts to an officer of the Central Government or any State Government as may be necessary for the purpose of enabling that Government to levy or realize any tax or duty imposed by it; or(h)of any such particulars to the Director, Economics and Statistics Department, Government of Manipur or any officer serving under him or to any person or persons authorized under sub-section (2) of section 68 as may be necessary for enabling the Director or such person or persons to carry on their official duties;(i)of any such particulars to an officer of the Central Government or any State Government as may be necessary for the administration of any law in force in India.
