Section 70(2) in Uttaranchal Value Added Tax Act, 2005
(2)Nothing in sub-section (1) shall apply to the disclosure of any such particulars:-(a)for the purpose of any investigation of, or prosecution for any offence under this Act or under the Indian Penal Code, 1860, or under any other enactment for the time being in force; or(b)to any person acting in the execution of the Act or the Rules made thereunder where it is necessary to disclose the same to him for the purposes of the Act or the Rules made thereunder; or(c)occasioned by lawful employment under the Act or the Rules made thereunder of any process for recovery of any demand; or(d)to a Civil Court in any suit to which the Government is a party which relate to any matters arising out of any proceedings under this Act or the Rules made thereunder; or(e)occasioned by a lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; or(f)to an officer of Central Government or the Government of any State for the purpose of enabling that Government to levy or realise any tax imposed by it; or(g)to an officer of the Central or the State Government for the purpose of making an enquiry against any Government servant; or(h)or purpose of audit of public accounts; or(i)for any other lawful purpose under this Act or the Rules made there under.
