TaxTMI 
TaxTMI 
1971 (8) TMI 189
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.... Gyanchand against whom an election petition has been filed and during the pendency of the election petition the records of the sales tax department were summoned by the election petitioner for the purpose of proving that the petitioner was a partner in the firm "Nandram Shrawankumar". An objection was filed before the Tribunal that the documents of the sales tax department could not be summoned i....
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....t thereof. (3) Nothing contained in this section shall apply to the disclosure- (a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or the Indian Penal Code, 1860, or under any other enactment for the time being in force." The Tribunal has rejected the objec....
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.... any other Act and this being an enquiry under the Municipalities Act, the prohibition is not effective in this matter. We are unable to agree with this contention. The word "investigation" is used in juxtaposition with the word "prosecution" under the Indian Penal Code and the words "under any other enactment" have also been used in the sense of enactments like the Indian Penal Code. If both thes....