Section 99(1) in Meghalaya Value Added Tax Act, 2003
(1)All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act or in any record of evidence given in this course of any proceedings under this Act. Other than the proceeding before a criminal court, shall save as provided in sub-section (3) be treated as confidential and not withstanding anything contained in the Indian Evidence Act, 1872 (I of 1872) no court shall save as foresaid be entitled to required any Government Servant to produce before it any such statement returns, accounts documents, or record or any part thereof or to give evidence before it in respect thereof.
