- No particulars or information contained in any statement made, returns filed, books or documents produced by a dealer under this Act or any assessment made or order passed by any of the authorities under this Act shall be treated' as confidential and no person other than the said dealer shall be compelled to give evidence derived from any of the aforesaid records, save with the general or special previous sanction of the State Government which may give or withhold such sanction as it may deem fit:Provided that nothing in this section shall prevent the disclosure of all or any such particulars or information to any Government servant for the purpose of(1)investigation of any crime and prosecution of any person under this Act or under any of the laws of Central or State Government it; or(2)audit of receipts and refunds of tax including penalty and interest and fees levied by or under this Act; or(3)enforcing recovery of all amounts due under this Act:Provided further that the State Government may by notification and subject to such conditions as it may impose, delegate its power under this section to any authority subordinate to it.
