Section 18(3) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(3)Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purposes of a prosecution under the Indian Penal Code in respect of any such return, accounts, document or evidence, or for the purposes of a prosecution under this Act or for departmental use of the officials of the Income Tax Department of the government of India or Government Departments of others States of the Union of India.
