Section 9B(3) in The Goa Entertainment Tax Act, 1964
(3)Nothing contained in this section shall apply to the disclosure of. - (a) any of the particulars referred to in sub-section (1) for the purpose of an investigation or prosecution under this Act or under the Indian Penal Code, 1860 (Central Act 45 of 1860) or under any other enactment for the time being in force; or(b)such facts, to an Officer of the Central Government or the Government of any State or Union Territory, as may be necessary for verification of such facts or for the purpose of enabling that Government to levy or realize any tax imposed by it."]
