Amendment status not verified — confirm the current text below against the official source.
,(1) If any p?on engage?In e9nnection widl the collection of stati&tics under seqtion 151 or compilation or , compµt?risationthereof or. if any officer of State tax having .. access to Information specified under sub- sectiQn.Jl) of ?ction 150, or any person engaged in c<>nn%ti9;n,with provlsio11$ of seiytceon the common portal o? tlie agent of comnion,p<>rtal,wilfullydiscloses . any information or the contentsof any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the p?oses of the prosecution ofan offence under this Act or under any other Act for the time beingin force. he smill be punishablewith imprisonment for a term which may extend to six momhs or witMine which may extend to twenty five thousand rupees, or with both. (2) Anyperson- (a) whqjsaGove;mmentservant shall not be prosecuted f?r any oifcnFeunder this section except with the previous sanction of the Government; (b). who is not a Govemment servant shall not be prosecmqi1? any offence under this section except with the previous sanction of the Commissioner.