What does this Section say?

Section 152 protects the confidentiality of information collected under Section 151. It ensures that any statistics, data, or information provided by taxpayers or other persons cannot be disclosed publicly in a manner that identifies the individual business or person who submitted it. The objective is to encourage honest reporting without fear that sensitive business information will become public.

The Government may collect information such as production capacity, turnover, sales trends, employment details, or industry-specific statistics. Since such information may contain confidential business details, Section 152 prohibits government officers from revealing it to any person unless the disclosure is permitted under the law.

The information may, however, be published in an aggregated or consolidated form. For example, the Government may publish industry-wise production figures or state-wise GST compliance statistics, but it cannot reveal the production details of a particular company unless the person concerned has given written consent or the law specifically permits such disclosure.

This section also protects businesses from unfair competitive disadvantages. If confidential business information were disclosed, competitors could misuse it for commercial gain. Therefore, officers handling statistical data have a legal duty to maintain secrecy and confidentiality.

For taxpayers, this provision provides assurance that information submitted solely for statistical purposes will not ordinarily be used to expose their business affairs publicly. It builds confidence in the Government's statistical surveys and encourages accurate participation.

Example

A pharmaceutical company submits production data under Section 151. The Government publishes only the total production of the pharmaceutical industry and does not disclose the company's individual figures.

Key Points

• Protects confidentiality of statistical information.
• Individual business information cannot be disclosed.
• Aggregate data may be published.
• Disclosure is allowed only as permitted by law.
• Encourages truthful reporting.

One-Line Summary

Section 152 safeguards the confidentiality of statistical information collected under the GST law.