GST Jamku AIDisclosure of information by a public servant.
Section 158(1)
All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed.
Section 158(2)
Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this Act to produce before it or to give evidence before it in respect of particulars referred to in sub-section (1).
Section 158(1)
Any information provided in statements, returns, accounts, documents, or during proceedings under this Act (excluding criminal court proceedings) must not be disclosed, except as specified in sub-section (3).
Section 158(2)
In accordance with the Indian Evidence Act, 1872 (1 of 1872), no court can compel any officer appointed or authorized under this Act to produce or testify about the particulars mentioned in sub-section (1), unless otherwise stated in sub-section (3).
Ensuring Information Privacy
In the interest of maintaining confidentiality, Section 158(1) protects all details given in various forms under this Act. This safeguard extends to statements, returns, accounts, documents, and any information disclosed during proceedings under the Act, with the exception of criminal court proceedings as outlined in sub-section (3).
Court Restraint on Officer Testimonies
Section 158(2) reinforces the protection of information by specifying that, regardless of the Indian Evidence Act, 1872, no court can compel an officer authorized under this Act to present or testify about the particulars outlined in sub-section (1), unless sub-section (3) provides an exception.
This emphasis on confidentiality and the limitations on court involvement aim to secure sensitive information and uphold the integrity of proceedings under this Act.
Section 158(3)
Nothing contained in this section shall apply to the disclosure of,—
(a) any particulars in respect of any statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code (45 of 1860) or the Prevention of Corruption Act, 1988 (49 of 1988), or any other law for the time being in force; or
(b) any particulars to the Central Government or the State Government or to any person acting in the implementation of this Act, for the purposes of carrying out the objects of this Act; or
(c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or
(d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or
(e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or
(f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to any person or persons appointed as an inquiry officer under any law for the time being in force; or
(g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or
(h) any particulars when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or
(i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or
(j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or
(k) any particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; or
(l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.
Protection of Action Taken Under this Act
The law ensures that actions taken in accordance with this Act are protected from certain disclosures.
Section 158(3)
This section outlines exceptions to the non-disclosure rule, stating that it doesn't apply to:
(a) Disclosures for Legal Proceedings: Any particulars disclosed for the purpose of legal proceedings under the Indian Penal Code or the Prevention of Corruption Act, or any other applicable law.
(b) Information Shared with Governments: Particulars shared with the Central Government, State Government, or anyone acting in the implementation of this Act to achieve its objectives.
(c) Disclosure through Legal Processes: Particulars disclosed as a result of lawful processes for serving notices or recovering demands under this Act.
(d) Court Disclosures: Particulars shared with a civil court in matters related to proceedings under this Act or any other law, where the Government or any authority under this Act is a party.
(e) Audit Purposes: Particulars disclosed to an officer appointed for auditing tax receipts or tax refunds under this Act.
(f) Inquiry into Officer's Conduct: Particulars relevant to an inquiry into the conduct of an officer appointed or authorized under this Act, disclosed to an appointed inquiry officer under any other law.
(g) Tax Levy and Realization: Particulars disclosed to a Central or State Government officer for the purpose of enabling tax or duty levy or realization.
(h) Lawful Exercise of Powers: Particulars disclosed due to the lawful exercise of powers by a public servant or any other statutory authority under any applicable law.
(i) Misconduct Charges: Particulars relevant to an inquiry into misconduct charges against practitioners like advocates, tax practitioners, cost accountants, chartered accountants, or company secretaries, disclosed to the authority empowered to take disciplinary action.
(j) Data Entry and System Maintenance: Particulars disclosed to an agency appointed for data entry or system maintenance, bound by a contract not to use or disclose the information for purposes other than specified.
(k) Information Sharing for Other Laws: Particulars disclosed to a government officer as necessary for compliance with other prevailing laws.
(l) Public Interest Publication: Information related to a class of taxable persons or transactions may be published in the public interest if deemed desirable by the Commissioner.
Ensuring Confidentiality
This section aims to balance the need for confidentiality with specific exemptions to serve legal and public interest purposes.