https://www.taxtmi.com/caselaws?id=150093 Section 49(1) of the M.P. General Sales Tax Act preserves confidentiality over returns, statements, accounts, documents and recorded evidence furnished under the Act, and also restricts courts from requiring their production. Section 49(3)(a) is confined to disclosure for investigation or prosecution under the Act, the Indian Penal Code or another enactment, so the word "investigation" is read with "prosecution" and limited to criminal proceedings. On that construction, the exception does not extend to an election enquiry or other non-criminal proceedings, and the confidentiality bar remains effective against production of sales tax department records in evidence. en-us Mon, 02 Aug 1971 00:00:00 +0530 Wed, 08 May 2013 16:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150093 Section 49(1) of the M.P. General Sales Tax Act preserves confidentiality over returns, statements, accounts, documents and recorded evidence furnished under the Act, and also restricts courts from requiring their production. Section 49(3)(a) is confined to disclosure for investigation or prosecution under the Act, the Indian Penal Code or another enactment, so the word "investigation" is read with "prosecution" and limited to criminal proceedings. On that construction, the exception does not extend to an election enquiry or other non-criminal proceedings, and the confidentiality bar remains effective against production of sales tax department records in evidence. Case-Laws VAT and Sales Tax Mon, 02 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150093