https://www.taxtmi.com/caselaws?id=148516 Statements and records made in assessment proceedings under the Punjab General Sales Tax Act are treated as confidential, and they cannot be compelled into evidence unless the matter falls within the statute's express exception for prosecution under the Indian Penal Code. The note distinguishes earlier authority involving licence-cancellation proceedings, treating it as outside the scope of the confidentiality provision. On that basis, the department was not required to produce the original statement, and the summons order was described as unsustainable. 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 Statements and records made in assessment proceedings under the Punjab General Sales Tax Act are treated as confidential, and they cannot be compelled into evidence unless the matter falls within the statute's express exception for prosecution under the Indian Penal Code. The note distinguishes earlier authority involving licence-cancellation proceedings, treating it as outside the scope of the confidentiality provision. On that basis, the department was not required to produce the original statement, and the summons order was described as unsustainable. Case-Laws VAT and Sales Tax Mon, 10 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148516