Section 133 of Manipur GST Act 2017 : Liability of officers and certain other persons.

By | December 10, 2017
(Last Updated On: December 10, 2017)

Section 133 of Manipur GST Act 2017

( Section 133 of Manipur 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) If 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 any person engaged in connection with provisions 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 the prosecution of 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.

 


Manipur GST Act 2017

Manipur GST Rules 2017

Manipur GST Notifications

Manipur GST Rate Notifications

Related Topic on GST 

TopicClick Link
GST ActsCentral GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Leave a Reply

Your email address will not be published.