Rajasthan Sales Tax Act,1994
Section 96. Disclosure of information relating to an assessee
(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 office in connection with any investigation of a case; or
(c) by any government department for any official purpose; the assessing authority 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 form 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.
