Section 79(2) in The Goa Value Added Tax Act, 2005
(2)If, save as provided in sub-section (3), 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 Government.
