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Section 94: Disclosure of information relating to a dealer

The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003

(1) Where any information about the registration, returns and assessment or matters incidental thereto, of a dealer is required–

(a) by a court in connection with any proceeding before it; or

(b) by a police officer in connection with any investigation of a case; or

(c) by any Government department for any official purpose,

the assessing authority or any other officer may furnish the information under his possession to such court, police officer or Government department.

(2) Where any information as referred to in sub–section (1) is required by a person other than a court, a police officer or a Government department, such person shall make an application to the Commissioner in the prescribed manner and on payment of a prescribed fee, and the Commissioner may after he is satisfied that there are no considerations justifying its refusal, furnish or cause to be furnished the information to the applicant.

Where this provision sits

ActThe Rajasthan Value Added Tax Act, 2003
Section94
Marginal noteDisclosure of information relating to a dealer
JurisdictionState of Rajasthan
StatusIn force as published by the source

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