96. Disclosure of information relating to an assessee.
(1)Where any information about the registration, returns land assessment or matters incidental thereto, of a dealer is required,-(a)by a court in connection with any proceeding before it; or(b)by a police officer in connection with any investigation of a case; or(c)by any Government department for any official purpose;the assessing authority may furnish the information under his possession to such court, police officer or Government department.(2)Where any information as referred to in sub-section (1) is required by a person other than a court, a police officer or a Government department, such person shall make an application to the Commissioner in the prescribed [manner] [Substituted by Rajasthan Act No. 8 of 1998, w.e.f. 31-7-1998.] and on payment of a prescribed fee, and the Commissioner may after he is satisfied that there are no considerations justifying its refusal, furnish or cause to be furnished the information to the applicant.
