DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-3-2017
Public Servant
Section 146 of Model Goods and Services Tax, 2016 ('Act' for short) provides that all persons discharging functions under the Act shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code.
Section 21 of the Indian Penal Code defines the term 'public servant' as denoting a person falling under any of the descriptions as below-
* Every Commissioned Officer in the Military,Naval or Air Forces of India;
* Every Judge including any person empowered by law to discharge, whether by himself or as a member of any body of persons, any adjudicatory functions;
* Every officer of a Court of Justice (including a liquidator, receiver or commissioner) whose duty it is, as such officer, to investigate or report on any matter of law or fact, or to make, authenticate, or keep any docume
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t, or to make any survey, assessment or contract on behalf ofthe Government, or to execute any revenue process, or to investigate, or to report, on any matter affecting the pecuniary interests ofthe Government, or to make, authenticate or keep any document relating to the pecuniary interests of the Government, or to prevent the infraction of any law for the protection of the pecuniary interests of the Government;
* Every officer whose duty it is, as such officer, to take, receive, keep or expend any property, to make any survey or assessment or to levy any rate or tax for any secular common purpose of any village, town or district, or to make, authenticate or keep any document for the ascertaining of the rights of the people of any village, town or district;
* Every person who holds any office in virtue of which he is empowered to prepare, publish, maintain or revise an electoral roll or to conduct an election or part of an election;
* Every person-
* in the serv
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scribed as by election.
Indemnity
Section 147 provides that no legal proceedings shall lie against any GST officer for anything which is done or intended to be done in good faith under the Act or the rules. No departmental proceedings shall lie against any GST officer for passing any adjudication order or appellate order in good faith under the Act or the rules.
Confidentiality of information
Section 148(1) provides that all particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act or in any record of evidence given in the course of any proceedings under the Act, other than proceeding before a Criminal Court, or in any record of any proceedings under the Act shall, save as provided in Section 148(4), be treated as confidential.
GST Officer not to produce information
Section 148(2) provides that notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall save as aforesaid, be entitled to requi
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Central law in any suit or proceeding, to which the Government or any authority under the Act is a party, which relates to any matter arising out of any proceeding under the Act or under any other law for the time being in force authorizing any such authority to exercise any powers there under; or
* to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by the Act; or
* where such particulars are relevant for the purpose of any inquiry into the conduct of any GST officer, to any person or persons appointed as inquiry officer under any relevant law; or
* to an officer of the Central Government or any State Government as may be necessary for the purpose of enabling that Government to levy or realize any tax or duty imposed by it; or
* when such disclosure is occasioned by the lawful exercise by a public servant or any statutory authority, of his or its powers under any law for the time being in force; or
* relevant to any inquiry into a
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