Section 53 in Karnataka Agricultural Income-Tax Act, 1957
53. [ Disclosure of information respecting assessees. [Substituted by Act 29 of 1976 w.e.f. 1.4.1975.]
(1)(a)The Commissioner may furnish or cause to be furnished to, -(i)any officer, authority or body performing any functions under any other law relating to the imposition of any tax, duty, cess or fee; or(ii)such officer, authority or body performing any functions under any other law as the State Government, if in its opinion it is necessary so to do in the public interest, may, by notification, specify in this behalf, any such information relating to any assessee in respect of any assessment made under this Act as may, in the opinion of the Commissioner, be necessary for the purpose of enabling such officer, authority or body to perform his or its functions under that law.(b)Where a person makes an application to the Commissioner for any information relating to any assessee in respect of any assessment made under this Act, the Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.(2)Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the State Government may, having regard to the practices and usages, customary or any other relevant factors, by order notified in the official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such classes of assessees or except to such authorities as may be specified in the order.][Chapter VIIA x x x] [Inserted by Act 31 of 1962 w.e.f. 1.4.1962 and omitted by Act 29 of 1976 w.e.f. 1.4.1975.] CHAPTER VIIIMiscellaneous
