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UT Chandigarh - Section

Section 6 in The Punjab Value Added Tax Act, 2005

6. In section 69, for sub-section (2), the following sub-section shall he substituted, namely:-

"(2) Notwithstanding anything contained in the Indian Evidence Act, 1872 no court shall, save as aforesaid, be entitled to require any officer of the Chandigarh Administration to produce before it any such statement, return, account, record or document or any part thereof or to give evidence before it in respect thereof.Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purpose of prosecution under the Indian Penal Code, 1860 (Central Act 45 of 1860) in respect of any such statement, return, account, records, documents or evidence or for the use of the Excise and Taxation Department of the Union Territory of Chandigarh or for the officials of the Government of India or any State Government or for the purpose of preparing data by the official of an agency with whom the Chandigarh Administration has entered into a contract."