Amendment status not verified — confirm the current text below against the official source.
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any evidence given or affidavit or deposition made in the course of any proceedings under Act, other than proceedings before a Criminal Court in any record of any proceedings under this Act, shall, save as provided in sub- section (3) be treated as Confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as aforesaid, he entitled to require any public servant to produce before it any such statement, return, accounts, documents, or record or any part of there of or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3), a public servant discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months and shall also be liable to fine. (3) Nothing in this section shall apply to the disclosure. (a) of any of the particulars referred to in subsection (1) for the purpose of a prosecution under the Indian Penal Code, 1860, or the Prevention of Corruption Act, 1947 in respect of any such statement, return, accounts, documents or evidence or for the purpose of prosecution under this Act, or (b) of such fact, to an Officer of the Central Government as may be necessary for the purpose of enabling that Government to levyor realize any tax impose by it or, (c) of such facts, to any Officer of this or any other State Government as may be necessary for the purpose of enabling such Officer to levy or impose any tax imposed by that Government. Appeal: