Notwithstanding anything contained in Section 27, the Central Authority may refuse to provide mutual legal assistance if:
(a) there exists a ground provided for in Section 4,
(b) the request is not made in accordance with a bilateral treaty,
(c) the request is for mutual legal assistance in matter of any offence and the offence is of a political nature,
(d) the description, document or evidence required pursuant to sub-section (2) of Section 27 is not received from the
concerned foreign country,
(e) the request is related to an offence under the Military Act,
(f) there are grounds for believing that the request was made for the purpose of investigating, prosecuting or punishing a person on account of the person’s race, religion, sex, ethnic origin, nationality or political opinion,
(g) the matter requested for is of insufficient importance to the investigation or information in relation to that matter can be obtained by other means,
(h) there is no undertaking that the matter requested for mutual legal assistance shall not be used for any action other than that in respect of which the request was made,
(i) the provision of the mutual legal assistance would impair public order (odre public).