Section 95(4) in The Gujarat Value Added Tax Act, 2003
(4)If any person engaged in connection with the collection of statistics under section 71 wilfully discloses any information or the contents of any return given or, made under that Section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of any offence under this section or for the purposes of the prosecution of an offence under this Act or under the Indian Penal Code, 1860 (XLV of 1860) he shall on conviction be punished with imprisonment for a term which may extend to six months or with fine which may be extend to one thousand rupees or with both.
