https://www.taxtmi.com/caselaws?id=151585 Statutory privilege under section 26 of the Punjab General Sales Tax Act protects only statements, returns, accounts, documents, or evidence produced or given in accordance with the Act and treated as confidential. Material merely seized in raid proceedings, or statements amounting to acknowledgements of such seizure, falls outside that protection. The privilege is directed against disclosure to outsiders and does not operate as confidentiality against a partner of the assessee-firm in inter se disputes, especially where certified copies had already been furnished to that partner. On these facts, both requested documents were held outside the claimed privilege and their production was permitted. en-us Tue, 11 Oct 1977 00:00:00 +0530 Fri, 07 Jun 2013 16:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151585 Statutory privilege under section 26 of the Punjab General Sales Tax Act protects only statements, returns, accounts, documents, or evidence produced or given in accordance with the Act and treated as confidential. Material merely seized in raid proceedings, or statements amounting to acknowledgements of such seizure, falls outside that protection. The privilege is directed against disclosure to outsiders and does not operate as confidentiality against a partner of the assessee-firm in inter se disputes, especially where certified copies had already been furnished to that partner. On these facts, both requested documents were held outside the claimed privilege and their production was permitted. Case-Laws VAT and Sales Tax Tue, 11 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151585