Section 72(3) in The Maharashtra Value Added Tax Act, 2002
(3)If any person engaged in connection with the collection of statistics under section 70 or compilation or computerization thereof wilfully discloses 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, 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.[Provided that, no prosecution shall be instituted under this subsection, except with the previous sanction of the State Government.] [This proviso added by the Maharashtra Act 14 of 2005, Section 42 (w.e.f. 1-4-2005).]
