Section 94 in The Rajasthan Value Added Tax Act, 2003
94. Disclosure of information relating to a dealer.
(1)Where any information about the registration, returns and assessment or matters incidental thereto, of a dealer is require. -(a)by a court in connection with any proceeding before it; or(b)by a police officer in connection with any investigation of a case; or(c)by any Government department for any official purpose, the assessing authority or any other officer may furnish the information under his possession to such court, police officer or Government department.(2)Where any information as referred to in sub-section (1) is required by a person other than a court, a police officer or a Government department, such person shall make an application to the Commissioner in the prescribed manner and on payment of a prescribed fee, and the Commissioner may after he is satisfied that there are no considerations justifying its refusal, furnish or cause to be furnished the information to the applicant.
