Section 25 in The Jammu and Kashmir General Sales Tax Act, 1962
25. Certain information to be confidential.
(1)All particulars contained in any statement made, returns furnished or accounts or documents produced under the provisions of this Act or of the rules made thereunder, or in any evidence given or affidavit or disposition made, the course of any proceedings under this Act or the rules made thereunder, or in record of any proceedings relating to the recovery of a demand prepared for purpose of this Act or the rules made thereunder, shall be treated as confidential.(2)Nothing in sub-section (1) shall apply to the disclosure of any particulars-(i)for the purpose of a prosecution under the Ranbir Penal Code in respect of any such statement, return, account, affidavit or disposition or for the purposes of prosecution under this Act or the rules made thereunder, or(ii)to any person acting in the execution of this Act or the rules made thereunder where it is necessary to disclose the same to him for the purposes of this Act or the rules made thereunder, or(iii)occasioned by the lawful employment under this Act or the rules made thereunder of any process for the recovery of any demand, or(iv)to an officer of Central-Government, or Government of any other State, for the purpose of enabling that Government to levy or realise any tax imposed by it, or(v)[ to any officer appointed by the Comptroller and Auditor General of India or the State Government to audit Sales fax receipts or refunds, or [Clauses (v) and (vi) inserted by Act XIII of 1969.](vi)required for the lawful exercise of a public servant of his powers under the Stamp Act, Samvat 1977 to impound an insufficiently stamped document.]
