Section 69(1) in Assam General Sales Tax Act, 1993
(1)All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act or the laws repeated by this Act, other than proceedings before criminal court shall, save as provided in sub-section (2) be treated as confidential and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as aforesaid, require any authority under this Act to produce before it any such statement, return, account, document, or record or any part thereof or to give evidence before it in respect thereof.
