https://www.taxtmi.com/caselaws?id=148633 Statutory confidentiality under section 57 of the Madras General Sales Tax Act, 1959 applied only to particulars in statements, returns, accounts, registers, records or documents produced under the Act, and to proceedings or records prepared for its purposes. It did not extend to documents compulsorily seized under section 41(3), as distinct from documents voluntarily produced under section 41(1). The section 57(2) exception was confined to prosecutions in respect of the statement or document concerned, not every prosecution under the Indian Penal Code. Privilege under section 124 of the Indian Evidence Act, 1872 could be claimed only by the public servant concerned, not by private parties. en-us Mon, 13 Nov 1967 00:00:00 +0530 Wed, 01 May 2013 14:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148633 Statutory confidentiality under section 57 of the Madras General Sales Tax Act, 1959 applied only to particulars in statements, returns, accounts, registers, records or documents produced under the Act, and to proceedings or records prepared for its purposes. It did not extend to documents compulsorily seized under section 41(3), as distinct from documents voluntarily produced under section 41(1). The section 57(2) exception was confined to prosecutions in respect of the statement or document concerned, not every prosecution under the Indian Penal Code. Privilege under section 124 of the Indian Evidence Act, 1872 could be claimed only by the public servant concerned, not by private parties. Case-Laws VAT and Sales Tax Mon, 13 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148633