Section 43(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course or any proceeding under this Act (other than a proceeding before a Criminal Court), or in any record of any assessment proceeding, or any proceeding relating to the recovery of a deemed, prepared for the purposes of this Act, shall, save as provided in sub-section (2), be treated as confidential.
