Section 43(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)Nothing contained in this section shall apply to the disclosure-(a)of any such particulars in respect of any such statement, returns, accounts, documents, evidence, affidavit or deposition, for the purposes of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1947, or this Act, or any other law for the time being in force; or(b)of any such particulars to the State Government or to any person acting in the execution of this Act, for the purposes of carrying out the object of this Act; or(c)of any such particulars when such disclosure is occasioned by the lawful employment under this Act or any process for the service of any notice for 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, 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 of the Government to any person or persons appointed by Commissioners under the Public Servants (Inquiries) Act, 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 Government 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 Bombay Stamp Act, 1958 or the Indian Stamp Act, 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 proceedings under this Act against a legal practitioner, tax practitioner or, Chartered Accountant, to the authority empowered to take disciplinary action against members practising the profession of a legal practitioner, tax practitioner or Chartered Accountant, as the case may be; or(j)of any such particulars to the Director, Bureau of Economics and Statistics or any officer serving under him or to any person or persons authorised under section 32 as may be necessary for enabling the Director or such person or persons to work out the incidence of tax on any particular class of receipt or on receipts generally.
