Section 71(2) in The Maharashtra Value Added Tax Act, 2002
(2)Save as provided in sub-section (3), if any servant of the Government discloses any of the particulars referred to in sub-section (1), he shall, on conviction, be punished with imprisonment which may extend to six months or with fine or with both:Provided that, no prosecution shall be instituted under this section except with the previous sanction of the State Government.
