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    <title>Disclosure of information by a public servant.</title>
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    <description>Section 158 imposes a statutory rule of confidentiality on particulars in statements, returns, accounts, documents and records of evidence under the Jharkhand GST Act and bars courts from compelling officers to produce or testify about such particulars, subject to narrowly enumerated exceptions permitting disclosure for prosecution, government implementation, service of process or recovery, civil suits involving the Government, audits, disciplinary inquiries, intergovernmental tax purposes, lawful powers under other laws, contracted automated system operators under confidentiality obligations, and publication of aggregated class-level information when authorized by the Commissioner.</description>
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