Section 98(1) in West Bengal Value Added Tax Act, 2003
(1)All particulars contained in any statement made, return furnished or accounts, registers or documents including those in the form of electronic records produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, other than the proceedings before a criminal court, shall save as provided in sub-section (3) , be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as aforesaid, be entitled to require any Government servant to produce before it any such statement, return, accounts, registers or documents including those in the form of electron records, order record or any part thereof, or to give evidence before it in respect thereof.
