https://www.taxtmi.com/caselaws?id=148516 Section 26 of the Punjab General Sales Tax Act protects statements, returns, accounts, documents and evidentiary records from assessment proceedings as confidential. Such material cannot be summoned or compelled in evidence unless it is required for prosecution under the Indian Penal Code, the statute's express exception. A statement made during assessment proceedings therefore remains protected where no prosecution requirement exists. Licence-cancellation proceedings fall outside the confidentiality provision and do not support disclosure of assessment records. The statutory bar prevents production orders that do not satisfy the specified exception. en-us Mon, 10 Feb 1969 00:00:00 +0530 Mon, 29 Apr 2013 14:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148516 Section 26 of the Punjab General Sales Tax Act protects statements, returns, accounts, documents and evidentiary records from assessment proceedings as confidential. Such material cannot be summoned or compelled in evidence unless it is required for prosecution under the Indian Penal Code, the statute's express exception. A statement made during assessment proceedings therefore remains protected where no prosecution requirement exists. Licence-cancellation proceedings fall outside the confidentiality provision and do not support disclosure of assessment records. The statutory bar prevents production orders that do not satisfy the specified exception. Case-Laws VAT and Sales Tax Mon, 10 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148516