Section 95 in The Gujarat Value Added Tax Act, 2003
95. Disclosure of information required under section 71.
(1)No information of any individual return on part there of with respect to any matter given for the purposes of section 71 shall without the previous consent in writing of the owner for the time being or his authorised agent, be published in such manner as to enable any particulars to be identified as referring to a particular dealer and no such information shall be used for the purpose of any proceedings under the provisions of this Act.(2)Except for the purpose of prosecution under this Act, or under the Indian Penal Code, 1860 (XLV of 1860.) no person who is not engaged in the collection of statistics under Section 71 or in the administration of this Act shall be permitted to see or have access to any information or any individual return referred to in that section.(3)If any person required to furnish any information or return under section 71,-(a)without reasonable cause fails to furnish such information or returns as may by that section be required, or(b)Wilfully furnished or causes to furnish any information or return which he knows to be false.he shall, on conviction, be punished with fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues.(4)If any person engaged in connection with the collection of statistics under section 71 wilfully discloses any information or the contents of any return given or, made under that Section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of any offence under this section or for the purposes of the prosecution of an offence under this Act or under the Indian Penal Code, 1860 (XLV of 1860) he shall on conviction be punished with imprisonment for a term which may extend to six months or with fine which may be extend to one thousand rupees or with both.
