Section 69(3) in Assam General Sales Tax Act, 1993
(3)Nothing in this section shall apply to be disclosures:-(a)Of any, of the particulars referred to in sub-section (1) for the purpose of a prosecution under the Indian Penal Code, 1860 (XIV of 1860), or prevention of corruption Act (II of 1947), in respect of any such statement return, accounts, documents or evidence, or for the purpose of a prosecution under this Act, or(b)Of such facts, to an officer of the Central Government as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it, or(c)Of such facts to any officer of this or any other State Government as may be necessary for the purpose of enabling such officer to levy or realise any tax imposed by that Government.
