Section 92(2)(a) in The Gujarat Value Added Tax Act, 2003
(a)of any such particulars in respect of any such statement, return, account, document evidence, affidavit or deposition for the purpose of any prosecution under the Indian Penal Code, 1860 (XLV of 1860) or the Prevention of Corruption Act, 1988(49 of 1988) or this Act, or