Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Maharashtra - Section

Section 15 in The Maharashtra Purchase Tax On Sugarcane Act, 1962

15. Information acquired to be treated confidential.

(1)All such copies and extracts and all information acquired by the Commissioner or person authorized as aforesaid from an inspection of any such factory [unit] [This words was inserted by Maharashtra 60 of 1974, Section 11.] or place of business or from any return submitted under this Act, shall be treated as confidential.
(2)If, save as provided in sub-section (3) the Commissioner or the person authorised as aforesaid discloses to any other person any information which is required to be treated as confidential, he shall, on conviction be punished with imprisonment for a term which may extend to six months or with fine, or with both.
(3)Nothing in this section shall apply to the disclosure of such information in respect of the making of a false return under this Act.