State Act

The Punjab Tax on Luxuries Act, 2009

This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before then.

43. (1) All particulars contained in any return furnished or accounts or documents produced in accordance with the provisions of this Act or in any evidence, given in the course of any proceeding under this Act, except in the proceeding before a court of law, shall be treated as confidential. (2) Nothing in this section shall apply to the disclosure of any of the particulars, referred to in sub-section (1), for the purpose of any investigation or prosecution under the Indian Penal Code, 1860 (Central Act 45 of 1860) in respect of such return, accounts documents or evidence, or for the purpose of departmental use of the officials of the Government of India or of any State Government, or for the purpose of any inquiry in relation to a business transaction by a person, who is a party to such transaction.