https://www.taxtmi.com/caselaws?id=154008 Section 57 of the Tamil Nadu General Sales Tax Act, 1959, protects the confidentiality of particulars in statements, returns, accounts and records produced under the Act and restrains disclosure by departmental , but it does not by express words or necessary implication bar a civil court from summoning relevant documents or witnesses from the commercial tax department. The reference in section 57(2)(iv) to disclosure to a civil court was treated as an enabling safeguard rather than an exhaustive limitation on civil court powers. The construction favouring the court's summons power was preferred, and the contrary view was rejected, so the applications for production were rightly allowed. en-us Mon, 12 Oct 1981 00:00:00 +0530 Fri, 02 Aug 2013 18:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154008 Section 57 of the Tamil Nadu General Sales Tax Act, 1959, protects the confidentiality of particulars in statements, returns, accounts and records produced under the Act and restrains disclosure by departmental , but it does not by express words or necessary implication bar a civil court from summoning relevant documents or witnesses from the commercial tax department. The reference in section 57(2)(iv) to disclosure to a civil court was treated as an enabling safeguard rather than an exhaustive limitation on civil court powers. The construction favouring the court's summons power was preferred, and the contrary view was rejected, so the applications for production were rightly allowed. Case-Laws VAT and Sales Tax Mon, 12 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154008