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of <h1>Section 133 of Mizoram GST Act: Penalties for Unlawful Disclosure of Tax Information; Requires Approval for Prosecution.</h1> Under the Mizoram Goods and Services Tax Act, 2017, Section 133 addresses the liability of officers and certain other individuals involved in handling tax-related information. If a person engaged in data collection, compilation, or portal services discloses information unlawfully, they face imprisonment up to six months, a fine up to twenty-five thousand rupees, or both. Prosecution of government servants for such offenses requires prior government approval, while non-government servants need the Commissioner's sanction.
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