Section 133 Assam GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-133-assam-gst-act-2017 Complete Guide for Income Tax and GST in India Sun, 30 Jul 2017 06:17:35 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 Section 133 Assam GST Act 2017 : Liability of officers and certain other persons https://www.taxheal.com/section-133-assam-gst-act-2017.html https://www.taxheal.com/section-133-assam-gst-act-2017.html#respond Sun, 30 Jul 2017 06:17:35 +0000 http://taxheal.com/?p=41541  Section 133 Assam GST Act 2017 ( Section 133 Assam GST Act 2017  Explains Liability of officers and certain other persons and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) 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… Read More »

]]>  Section 133 Assam GST Act 2017

( Section 133 Assam GST Act 2017  Explains Liability of officers and certain other persons and is Covered in CHAPTER XIX OFFENCES AND PENALTIES )

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 prosecution for an offence under this Act or under any other Act for the time being in force, he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to twenty five thousand rupees, or with both.

(2) Any person –

(a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government;
(b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.

Assam GST Act 2017 

Assam GST Rules 2017

Assam GST Notifications

Assam GST Rates Notification

Assam GST Bill 2017

Related Topic on GST

Topic Click Link
GST Acts  Central GST Act and States GST Acts
GST Rules GST Rules
 GST Forms GST Forms
GST Rates GST Rates
GST Notifications GST Act Notifications
GST Circulars GST Circulars
 GST Judgments GST Judgments
GST Press Release GST Press Release
GST Books Best Books on GST in India
GST Commentary Topic wise Commentary on GST Act of India
GST You Tube Channel TaxHeal You Tube Channel
GST Online Course Join GST online Course
GST History GST History and Background Material
]]> https://www.taxheal.com/section-133-assam-gst-act-2017.html/feed 0