Section 71(3)(a) in The Maharashtra Value Added Tax Act, 2002
(a)any such particulars in respect of any such statement, return accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1988 (XLV of 1860 49 of 1988), or this Act, or any other law for the time being in force; or