Section 100(4) in Meghalaya Value Added Tax Act, 2003
(4)If any person engaged in connection with the collection of statistics under section 79 or compilations or computerisations thereof wilfully disclosures any information or the contents of any return 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, 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. Nothing in this section shall apply to publication of any information relating to a class of dealers or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.
