Section 25(3) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(3)Nothing contained in this section shall apply to the disclosure,-(a)of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or the Indian Penal Code, I860 (XLV of 1860), or under any other enactment for the time being inforce; or(b)of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out the objects of this Act; or(c)of any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; or(d)of any such particulars to a civil Court in any suit to which the Government is a party and which relates to any matter arising out of any proceeding under this Act: or(e)of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or(f)of any such particulars where such particulars are relevant to any inquiry into the conduct of an official concerned in the administration of this Act to any person or persons appointed by the Commissioner under the Public Servants (Inquiries) Act, 1850 (XXX of 1850), or to any officer otherwise appointed to hold such inquiry' or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or(g)of such facts to an officer of the Central or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or(h)of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Indian Stamps Act, 1899 (II of 1899), to impound an insufficiently stamped document; or(i)of any such particulars, where such particulars are relevant to any inquiry into a charge of misconduct in connection with tax proceedings under this Act against a legal practitioner or Chartered Accountant, to the authority empowered to take disciplinary action against members practising the profession of a legal practitioner or Chartered Accountant, as the case may be;(j)of any such particulars to the Director of Economics Statistics as may be necessary for enabling him to work out the incidence of tax on urban immovable property for carrying out any statistical survey in this behalf.
