https://www.taxtmi.com/caselaws?id=144132 Confidential sales tax returns, assessment materials and related documents furnished under the Bengal Finance (Sales Tax) Act, 1941 are protected from production before court under section 25(1). Disclosure is permitted only within the narrow exception in section 25(3)(a)(i), where the documents are required for a prosecution under the Indian Penal Code in respect of those very documents, or for a prosecution under the Act. A general criminal requisition does not satisfy that condition unless the process itself shows the protected documents are needed for that specific prosecution and the authority is satisfied on that basis. Protected papers remain confidential even if found within assessment files. en-us Fri, 20 Aug 1965 00:00:00 +0530 Sat, 20 Apr 2013 10:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144132 Confidential sales tax returns, assessment materials and related documents furnished under the Bengal Finance (Sales Tax) Act, 1941 are protected from production before court under section 25(1). Disclosure is permitted only within the narrow exception in section 25(3)(a)(i), where the documents are required for a prosecution under the Indian Penal Code in respect of those very documents, or for a prosecution under the Act. A general criminal requisition does not satisfy that condition unless the process itself shows the protected documents are needed for that specific prosecution and the authority is satisfied on that basis. Protected papers remain confidential even if found within assessment files. Case-Laws VAT and Sales Tax Fri, 20 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144132