Section 158(3)(a) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(a)any particulars in respect of any statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Jammu and Kashmir State Ranbir Penal Code, Svt.1989 (1932 A.D.) [XII of 1989] or the Prevention of Corruption Act, Svt. 2006 (1949 A.D.) [XIII of 2006] or any other law for the time being in force; or