https://www.taxtmi.com/caselaws?id=128249 Section 25 of the Rajasthan Sales Tax Act, 1954 was construed as creating confidentiality only for specified tax particulars and as barring voluntary disclosure by departmental officers. Because it omits any express prohibition on courts compelling production and omits a penal disclosure provision, the section was held not to make the documents inadmissible or irrelevant in evidence. The court also accepted that partners of a firm could obtain and waive confidentiality in relation to applications filed for the assessee. On that construction, certified copies of the sales tax applications were admissible and the direction to produce the originals was sustained. en-us Tue, 29 Mar 1960 00:00:00 +0530 Sat, 30 Mar 2013 14:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128249 Section 25 of the Rajasthan Sales Tax Act, 1954 was construed as creating confidentiality only for specified tax particulars and as barring voluntary disclosure by departmental officers. Because it omits any express prohibition on courts compelling production and omits a penal disclosure provision, the section was held not to make the documents inadmissible or irrelevant in evidence. The court also accepted that partners of a firm could obtain and waive confidentiality in relation to applications filed for the assessee. On that construction, certified copies of the sales tax applications were admissible and the direction to produce the originals was sustained. Case-Laws VAT and Sales Tax Tue, 29 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128249