Section 71(3) in The Maharashtra Value Added Tax Act, 2002
(3)Nothing contained in this section shall apply to the disclosure of, -(a)any such particulars in respect of any such statement, return accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1988 (XLV of 1860 49 of 1988), or this Act, or any other law for the time being in force; or(b)any such particulars to the State Government or to any person acting in the execution, or for the purposes, of this Act; or(c)any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; or(d)any such particulars to [a Civil Court or Tribunal constituted under any Central law] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 41 (w.e.f. 1-4-2005).] in any suit, to which the Government is a party, which relates to any matter arising out of any proceeding under this Act; or(e)any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or(f)any such particulars where such particulars are relevant for the purposes of any inquiry into the conduct of an official of the Sales Tax Department, to any person or persons appointed as an inquiry officer under any relevant law; or(g)such facts to an officer of the Central Government or any State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or(h)any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Bombay Stamp Act, 1958 (Bombay10 of 1958) or the Indian Stamp Act, 1899 (II of 1899), to impound an insufficiently stamped document; or(i)any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with sales tax proceedings against a legal practitioner, sales tax practitioner, cost accountant or chartered accountant, to the authority, if any, empowered to take disciplinary action against the members practising the profession of a legal practitioner, sales tax practitioner, cost accountant or chartered accountant, as the case may be; or(j)any such particulars to the Director, Bureau of Economics and Statistics or any officer serving under him or to any person or persons authorised under sub-section (2) of section 70 as may be necessary for enabling the Director or such person or persons to carry on their official duties; or(k)any such particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or(l)any such particulars to an officer of the Central Government or any State Government as may be necessary for the administration of, or for the purposes of inquiry or prosecution under any law in force in any part of India.
