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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Liability for Unlawful Disclosure of Tax Information Under Section 133 of Puducherry GST Act; Penalties Include Jail and Fines.</h1> Section 133 of the Puducherry Goods and Services Tax Act, 2017, outlines the liability of officers and other individuals involved in the collection, compilation, or computerization of tax-related statistics. It prohibits the willful disclosure of information or return contents outside official duties or legal prosecutions, penalizing such actions with up to six months of imprisonment, a fine up to twenty-five thousand rupees, or both. Prosecution of government servants requires prior government sanction, while non-government individuals require the Commissioner's sanction.
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