https://www.taxtmi.com/caselaws?id=146231 Section 25(1) of the Bengal Finance (Sales Tax) Act, 1941 creates an express prohibition against disclosure of specified returns, statements and related materials, including production before a court, and section 25(3) lifts that protection only where the documents are required for a prosecution under the Indian Penal Code or the Sales Tax Act in respect of those documents. The provision was construed strictly: returns of non-accused dealers and correspondence files linked to protected assessment material remained privileged, while departmental registers, seized documents not produced in tax proceedings, surrendered blank declaration forms, and assessment orders outside the protected class were not covered. Disclosure was therefore allowed only for the non-privileged documents. en-us Tue, 01 Feb 1966 00:00:00 +0530 Tue, 23 Apr 2013 16:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146231 Section 25(1) of the Bengal Finance (Sales Tax) Act, 1941 creates an express prohibition against disclosure of specified returns, statements and related materials, including production before a court, and section 25(3) lifts that protection only where the documents are required for a prosecution under the Indian Penal Code or the Sales Tax Act in respect of those documents. The provision was construed strictly: returns of non-accused dealers and correspondence files linked to protected assessment material remained privileged, while departmental registers, seized documents not produced in tax proceedings, surrendered blank declaration forms, and assessment orders outside the protected class were not covered. Disclosure was therefore allowed only for the non-privileged documents. Case-Laws VAT and Sales Tax Tue, 01 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146231