Section 95(2) in The Gujarat Value Added Tax Act, 2003
(2)Except for the purpose of prosecution under this Act, or under the Indian Penal Code, 1860 (XLV of 1860.) no person who is not engaged in the collection of statistics under Section 71 or in the administration of this Act shall be permitted to see or have access to any information or any individual return referred to in that section.
