Section 69(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)Nothing in sub-section (1) shall apply to the disclosure of any such particulars-(a)for the purpose of any investigation of, or prosecution for any offence under this Act or under the Indian Penal Code, 1860, or under any other enactment for the time being in force; or(b)to any person acting in the execution of the Act or the rules made thereunder where it is necessary to disclose the same to him for the purposes of this Act or the rules made thereunder; or(c)occasioned by the lawful employment under this Act or the rules made thereunder of any process for the recovery of any demand; or(d)to a Civil Court in any suit to which the Government or a party, which relates to any matter arising out of any proceedings under this Act or the rules made thereunder; or(e)occasioned by the lawful exercise by a public servant of his powers under the Indian Stamps Act, 1899, to impound an insufficient stamped document; or(f)to an officer of Central Government or the Government of any State, for the purpose of enabling that Government to levy or realise any tax imposed by it; or(g)to an officer of the Central or the State Government for the purposes of making any inquiry against any Government servant; or(h)for purposes of audit of public accounts.
