KAIT Act 32अध्याय VI · Agricultural Income Tax Authorities-Appointment and Control

धारा 32 · Disclosure of information

(1)

(a)

The Board of Revenue, or any other Agricultural Income tax Authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to,-

(i)any officer, authority or body, performing any functions under any law relating to the imposition of any tax, or

(ii)such officer, authority or body performing functions under any other law as the Government may, if in its opinion, it is necessary so to do, in the public interest specify by notification in the Gazette in this behalf, any such information relating to any assessee in respect of any assessment made under this Act as may in the opinion of the Board of Revenue or other Agricultural Income tax Authority specified by it in this behalf, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law.

(b)

Where a person makes an application to the Commissioner is the prescribed form for any information relating to any, assess in respect of any assessment made under this Act, the Commissioner may if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any Court of law.

(2)

Notwithstanding anything contained in sub-section (1) the Government may, having regard to the practices and usages, customary or any other relevant factors, by order notified in the Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order.

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