Notwithstanding anything contained in section 27, the Central Authority may refuse to provide mutual legal assistance in the following cases:-
(a) If there is a situation according to section 4,
(b) If the request has not been made in accordance with the bilateral treaty,
(c) in the case of a request for mutual legal assistance in a matter relating to an offence, if such offense is of a political nature,
(d) If the details, documents or proofs requested in accordance with sub-section (2) of section 27 are not received from the relevant foreign country,
(e) If the matter requested relates to an offense under the Military Act,
(f) If it appears that investigation, legal action or punishment is sought against any person on the basis of caste, religion, sex, ethnic origin, nationality or political opinion,
(g) If it appears that the matter requested is unimportant for the investigation or that information can be obtained in other ways,
(h) If it is not ensured that the mutual legal assistance will not be used in other proceedings than the matter for which mutual legal assistance is requested,
(i) If providing mutual legal assistance would be detrimental to public order.