Section 92(1) in The Gujarat Value Added Tax Act, 2003
(1)All particulars contained in any statement made or return furnished or accounts or documents produced in accordance with the provisions of this Act, or any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), shall, save as provided in sub-section (3) be treated as confidential and no court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any statement, declaration, return, accounts, document or record or any part thereof, or to give evidence before it in respect thereof.
