Section 98(3) in West Bengal Value Added Tax Act, 2003
(3)Nothing in this section shall apply to any discloses of any of the particulars referred to in sub-section (1) -(a)for the purposes of any prosecution under the Indian Penal Code, the Prevention of Corruption Act, 1988, all this Act or any preliminary inquiry for ascertaining whether such prosecution lies,(b)in connection with any suit or proceeding in a civil court to which the State Government or any person appointed under this Act is a party and which relates to any matter arising out of any proceedings under this Act,(c)where it is necessary to make such discloses for the purposes of this Act,(d)to an officer of Government for the purpose of enabling such Government too lazy or realise any tax on duty imposed by it,(e)to an officer of Government for the audit of receipts and refunds of tax, penalty or interest under this Act,(f)in connection with an inquiry concerning allegations of corruption or official misconduct against any Government servant or for the purpose of taking disciplinary action against such Government servant,(g)in any inquiry into a charge of misconduct in connection with any proceeding under this Act against any legal practitioner, chartered accountant or other person entitled to appear on behalf of a dealer, casual dealer or any other person before the taxing authorities under this Act, to the authority competent to take disciplinary action against such legal practitioner, chartered accountant or other person,(h)to any officer of the State Government to enable such officer to perform his executive functions relating to the affairs of the State,(i)to any person for purposes other than those referred to in clause (a) ,clause (b) , clause (c) , clause (d) , clause (e) , clause (g) and clause (h) , if the State Government considers such disclosure necessary in the public interest.
