Section 70(4) in Manipur Value Added Tax Act, 2004
(4)If any person engaged in connection with the collection of statistics under section 68 or compilation or computerization thereof willfully discloses any information or the contents of any returns given or made under that section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an offence under this Act or under any other Act, he shall on conviction be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees, or with both.
