62. Information to be treated as confidential

(1) All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of the Act or of the rules made there under, or in any evidence given or in any record of any proceeding relating to the recovery of a demand prepared for the purpose of the Act or the rules made thereunder, shall be treated as confidential and shall not be disclosed.

(2) Nothing contained in sub-rule (1) shall apply to the disclosure of any such particulars,-

(i) for the purpose of any investigation or prosecution under the Indian Penal Code, 1860 or under any other enactment for the time being in force in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition or for the purpose of a prosecution under the Act or the rules made there under; or

ii) to any person acting in the execution of the Act or the rules made there under where it is necessary to disclose the same to him for the purpose of the Act or the Rules made there under; or

(iii) occasioned by the lawful employment under the Act or the rules made there under of any process for recovery of any demand; or

(iv) to a Civil Court in any suit to which the Government are a party, which relates to any matter arising out of any proceeding under the Act or the rules made there under; or

(v) occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 to impound an insufficiently stamped document; or

(vi) to an officer of,-

(a) the Government of India; or

(b) the Government of any State in India with which an agreement for disclosure on a reciprocal basis has been entered into by the Government of this State; or

(c) any State which has acceded to the Republic of India and with which an agreement for disclosure on a reciprocal basis has been entered into by the Government of this State; or

(vii) to an officer of any department, other than the Commercial Taxes Department of the Government, after obtaining ,–

(a) the permission of the Commercial Tax Officer of the area concerned, where such particulars are to be furnished by a Deputy Commercial Tax Officer or Assistant Commercial Tax Officer; and

(b) the permission of the Commissioner where such particulars are to be furnished by a Commercial Tax Officer or an Assistant Commissioner or a Deputy Commissioner:

Provided that such particulars shall be furnished under clause (vii) only in exceptional cases and that any officer obtaining such particulars shall keep them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment.