Section 54: Prohibition of disclosure of particulars produced before sales tax authorities

Q: What does Section 54 of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 54 CST Act pertains to "Prohibition of disclosure of particulars produced before sales tax authorities". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 54 of The Central Sales Tax Act, 1956 (CST Act) prohibits prohibition of disclosure of particulars produced before sales tax authorities. As verified on 19 May 2026.

Q: Is Section 54 CST Act still in force?

Yes, Section 54 of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 54 CST Act?

धारा 54 CST Act is the Devanagari Hindi reference for Section 54 of the The Central Sales Tax Act, 1956. Section 54 of The Central Sales Tax Act, 1956 (CST Act) prohibits prohibition of disclosure of particulars produced before sales tax authorities. As verified on 19 May 2026.

Q: What is Dhara 54 CST Act?

Dhara 54 CST Act is the Roman Hindi reference for Section 54 of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 54 of The Central Sales Tax Act, 1956 (CST Act) prohibits prohibition of disclosure of particulars produced before sales tax authorities. As verified on 19 May 2026.

Q: How to cite Section 54 of The Central Sales Tax Act, 1956?

Cite as: "Section 54, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 54 (India).

Law on Tips Editorial Board

(1)

All particulars contained in any statement made, return furnished or accounts, registers or documents produced under the provisions of this Act or in the evidence given or affidavit or deposition made in the course of any proceeding under this Act or in any record of any proceeding relating to the recovery of a demand, prepared for the purposes of this Act, shall e treated as confidential and shall not be disclosed.

(2)

Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars, -

(i) to any officer of the Sales Tax Department of the State;

(ii) for the purpose of prosecution under the Indian Penal Code (Central Act 45 of 1860), or under this Act in respect of any such statement, return, accounts, registers, documents, evidence affidavit deposition;

(iii) to any person enforcing the provisions of this act where it is necessary to disclose the same to him for the purposes of this Act;

(iv) occasioned by the lawful employment under this Act] of any process for the recovery of any demand:

(v) to a civil court in any suit to which the Government are party and which relates to any matter arising out of any proceeding under this Act

(vi) occasioned by the lawful exercise by a public servant of his powers under the Kerala Stamp Act, 1959 (Act 17 of 1959), or the Indian Stamp Act, 1899, (Central Act 2 of 1899), to impound an insufficiently stamped document;

(vii) to an officer of the Government of India, or the Government of any State or Union Territory in India, if an agreement for disclosure on a reciprocal basis has been entered into between the Government and the Government of India or the Government of the State or Union Territory, as the case may be.

(viii) to the Director of Statistics or any officer serving under him and authorized by him in this behalf, as may be necessary for conducting statistical survey;

(ix) to an officer of any Department of the Central Government or the Government of Kerala after obtaining.

(a) the permission of the Inspecting Assistant Commissioner of the district, where such particulars are to be furnished by an officer subordinate to the Inspecting Assistant Commissioner; and

(b) the permission of the Board of Revenue, where such particulars are to be furnished by an Inspecting Assistant Commissioner or an Appellate Assistant Commissioner or a Deputy Commissioner: