Amendment status not verified — confirm the current text below against the official source.
Penalty for improper disdosnre of information or retorn.- if the Inspector-General or any petson duly authorized by him in connection with the collection of any information or returns under this Act willfully discloses any information or contents of any returns given or made under this Act otherwise than in the execution of his duties under this Act or for the purposes of prosecution, of an offence under this Act or the Indian Penal Coda (Central Aet 45 of 186B), he shall, on conviction, be punished for such offence with fine which may extend to two hundred rupees. 1 1C. Cognizance of offences.- No prosecution for an offence under section 1 1A shall be instituted, except by or with the sanetion of, the inspector-General, and no prosecution for an offence under section 118 shall he instituted except by or with the consent of the Government.".