Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Section 158 of Assam GST Act Limits Public Servant Disclosure; Exceptions for Legal, Government, and Public Interest Situations.</h1> Section 158 of the Assam Goods and Services Tax Act, 2017, restricts the disclosure of information by public servants obtained through statements, returns, or documents under the Act, except as specified in sub-section (3). Exceptions include disclosures for prosecutions under the Indian Penal Code or Prevention of Corruption Act, to government entities for implementing the Act, for audit purposes, in civil suits involving the government, for inquiries into officer conduct, and for data entry or system maintenance. Information may also be disclosed if deemed in the public interest by the Commissioner or necessary for other legal purposes.