- (1) No information of any individual
return or part thereof with respect to any matter given for the
purposes of section 150 or section 151 shall, without the previous
consent in writing of the concerned person or his authorised
representative, be published in such manner so a s to enable such
particulars to be identified as referring to a particular person and no
such information shall be used for the purpose of any proceedings
under this Act.
(2) Except for the purposes of prosecution under this Act or any other
Act for the time being in force, no person who is not engaged in the
collection of statistics under this Act or compilation or
computerisation thereof for the purposes of this Act, shall be
permitted to see or have access to any information or any individual
return referred to in section 151.
(3) Nothing in this section shall apply to the publication of any
information relating to a class of taxable persons or class of
transactions, if in the opinion of the Commissioner, it is desirable in
the public interest to publish such information.
Taking assistance from an expert.-
153.Any officer not below the rank of Assistant Commissioner may,
having regard to the nature and complexity of the case and the
interest of revenue, take assistance of any expert at any stage of
scrutiny, inquiry, investigation or any other proceedings before him.
Power to take samples.-
154.The Commissioner or an officer authorised by him may take
samples of goods from the possession of any taxable person, where
he considers it necessary, and provide a receipt for any samples so
taken.
Burden of Proof.-
155.Where any person claims that he is eligible for input tax credit
under this Act, the burden of proving such claim shall lie on such
person.
Persons deemed to be public servants.-
156.All persons discharging functions under this Act shall be deemed
to be public servants within the meaning of section 21 of the Indian
Penal Code.
Protection of action taken under this Act.-
Section 152 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 152. Bar on disclosure of information..
assam-goods-and-services-tax-act-2017-sec-152.json
•
Section 152
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "152",
"title": "Section 152. Bar on disclosure of information..",
"chapter": null,
"content": "- (1) No information of any individual \nreturn or part thereof with respect to any matter given for the \npurposes of section 150 or section 151 shall, without the previous \nconsent in writing of the concerned person or his authorised \nrepresentative, be published in such manner so a s to enable such \nparticulars to be identified as referring to a particular person and no \nsuch information shall be used for the purpose of any proceedings \nunder this Act. \n(2) Except for the purposes of prosecution under this Act or any other \nAct for the time being in force, no person who is not engaged in the \ncollection of statistics under this Act or compilation or \ncomputerisation thereof for the purposes of this Act, shall be \npermitted to see or have access to any information or any individual \nreturn referred to in section 151. \n(3) Nothing in this section shall apply to the publication of any \ninformation relating to a class of taxable persons or class of \ntransactions, if in the opinion of the Commissioner, it is desirable in \nthe public interest to publish such information. \nTaking assistance from an expert.- \n153.Any officer not below the rank of Assistant Commissioner may, \nhaving regard to the nature and complexity of the case and the \ninterest of revenue, take assistance of any expert at any stage of \nscrutiny, inquiry, investigation or any other proceedings before him. \nPower to take samples.- \n154.The Commissioner or an officer authorised by him may take \nsamples of goods from the possession of any taxable person, where \nhe considers it necessary, and provide a receipt for any samples so \ntaken. \nBurden of Proof.- \n155.Where any person claims that he is eligible for input tax credit \nunder this Act, the burden of proving such claim shall lie on such \nperson. \nPersons deemed to be public servants.- \n156.All persons discharging functions under this Act shall be deemed \nto be public servants within the meaning of section 21 of the Indian \nPenal Code. \nProtection of action taken under this Act.-",
"footnote": "",
"is_definition": false,
"sort_order": 1320
},
"prev_section": "151",
"next_section": "157"
}