Section 26(3) in Punjab General Sales Tax Act, 1948
(3)Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purpose of a prosecution under the Indian Penal Code, in respect of any such statement, return, accounts, documents or evidence, or for the purpose of a prosecution under this Act, or for departmental use of the officials of the Government of India or any State Government [or for the purposes of preparing data by the officials of the Regional Computer Centre, Chandigarh.] [Added vide Act No.7 of 1982.]
