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of <h1>Nagaland GST Act Section 158: Public Servants Restricted from Disclosing Tax Information, with Exceptions for Legal and Government Purposes.</h1> Section 158 of the Nagaland Goods and Services Tax Act, 2017, restricts the disclosure of information by public servants related to statements, returns, accounts, or documents produced under the Act, except as specified in subsection (3). This section permits disclosure for purposes such as prosecution under certain laws, implementation of the Act, civil court proceedings involving the government, tax audits, inquiries into officer conduct, and other specified circumstances. It also allows for disclosure to government officers for tax purposes and to agencies for data entry, provided they are bound by confidentiality agreements. Information may also be published if deemed in the public interest by the Commissioner.
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