Amendment status not verified — confirm the current text below against the official source.
(l) Where ony person engoged in connection with the colledion o{ stotistics under section l5l or compilotion or computerisotion thereof or if ony officer of Stote tox hoving occess to informotion specified under sub.section (l ) of section 150, or if ony person engoged in connection with lhe provision ol service on the common portol or the ogent of common portol, wilfully discloses ony informotion or the contents of ony return furnished under this Act or rules mode thereunder otherwise thon in execution of his duties under the soid sections or for the purposes of prosecution for on offence under this Act or under ony olher Ad for the time being in force, he sholl be punishoble with imprisonment for o term which moy extend to six mon$s or wittr fine which moy extend to twenty five thousond rupees, or with bottt. (2) Any person - (o) who is o Government servont sholl not be prosecuted for ony offence under this section except with the previous sonction of the Government (b) who is not o Government servont sholl not be prosecuted lor ony offence under this section except with the previous sondion of the Commissioner. Liobility ol officers ond certoin otter persons. 2EE I 34. No court sholl toke cognizonce of ony offence punishoble under this Ad or the rules mode thereunder except witt the previous sonction of the Commissioner, ond no court inferior to thot of o Mogistrote of the First Closs, sholl try ony such offence. I 35. ln ony prosecution lor on offence under this Act which requires o culpoble mentol stote on the port ol the occused, the court sholl presume the existence of such mentol stote but it sholl be o defence for the occused to prove the loct tfrot he hod no such mentol stote with respect to the oct chorged os on offence in thot prosectrtion. Explonotion.- For the purposes of this section,- (i) the expression "culpoble mentol stote" includes intention, motive, knowledge of o focl ond belief in, or reoson to believe, o loct ; (ii) o loct is soid to be proved only when the court believes it to exist beyond reosonoble doubt ond not merely when its existence is estoblished by o preponderonce of probobility.