Section 99(3) in Meghalaya Value Added Tax Act, 2003
(3)Nothing in this Section shall apply to the disclosure of any of the particulars referred to in sub-section (1) -(a)For the purposes of any prosecution under the Indian Penal Code (45 of 1860), the Prevention of Corruption Act 1988 (49 of 1988) of this Act, or any preliminary inquiry for ascertaining whether such prosecution lies.(b)In connection with any such or proceeding in a civil court to which the State Government or any person appointed under this Act is a party and when relates to any matter arising out of any proceeding under this Act.(c)Where it is necessary to make such disclosure for the purposed of this Act.(d)To an officer of Government to levy or realize any tax or duty imposed by it.(e)To an officer of Government for the audit of receipt and refunds of tax, penalty or interest under this Act.(f)In connection with an enquiry concerning allegations of corruption or official misconduct against any Government for the audit of receipt and refund of tax. Penalty or interest under this Act.(g)In any inquiry of misconduct in connection with any proceeding under this Act. Against any legal practitioner, chartered accountant or other person entitled to appeal on behalf of a dealer or person before the talking 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 in relation 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 (g) and clause (h), if the State Government considers such disclosure necessary in the public interest.
