UTTARANCHAL VAT DRAFTS

1. All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of the Act or the rules made thereunder, or in any evidence given or affidavit or deposition made in the course of any proceedings under the Act or the rules made thereunder, or in any record of any proceedings relating to the recovery of a demand prepared for the purpose of the Act or the rules made thereunder shall be treated as confidential.
2. Nothing in sub-section (1) shall apply to the disclosure of any such particulars:-
   1. for the purpose of any investigation of, or prosecution for any offence under this Act or under the Indian Penal Code, 1860, or under any other enactment for the time being in force; or
   2. to any person acting in the execution of the Act or the rules made thereunder where it is necessary to disclose the same to him for the purposes of the Act or the rules made thereunder; or
   3. occasioned by lawful employment under the Act or the rules made thereunder of any process for recovery of any demand; or
   4. to a Civil Court in any suit to which the Government is a party which relate to any matters arising out of any proceedings under this Act or the rules made thereunder; or
   5. occasioned by a lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; or
   6. to an officer of Central Government or the Government of any State for the purpose of enabling that Govt. to levy or realise any tax imposed by it; or
   7. to an officer of the Central or the State Govt. for the purpose of making an enquiry against any Govt. servant; or
   8. for purpose of audit of public accounts; or
   9. for any other lawful purpose under this Act or the rules made there under.
3. Nothing in this Section will apply to publication of any information relating to a class of dealer or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.
4. Notwithstanding any thing contained in this Section, if the State Govt. is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any of the particulars relating to any proceeding under this Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such manner as it thinks fit.
5. No publication or disclosure under this Section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate authority has expired with out an appeal having been presented or the appeal, if presented, has been disposed of.

   Explanation:
   In the case of a firm, company or other association of persons, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the association, as the case may be, may also be published or disclosed, if, in the opinion of the Govt., the circumstances of the case justify it.

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