Liability of officers and certain other persons.

Section 133 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of officers and certain other persons. 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of State tax having access to information specified under sub-section (1) of section 150, or if any person engaged in connection with the provision of service on the common portal or the agent of common portal, wilfully discloses any information or the contents of any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the purposes of prosec

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