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Section 96 – Rajasthan Sales Tax Act,1994

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.

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Rajasthan Sales Tax Act,1994

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