Amendment status not verified — confirm the current text below against the official source.
Retrrrn! etc. Io hc (onfidtnlial: - (1) All parricLrlars contained ln any statement ]ade. ) elul-n lln-nishe.l or accounts or doclrmeits produccd in accordarcc $,ith this Act. or in any recod ofcvrdence given ir1lhe course olany proceedings under this Act, othcr than the procecding beforc aCrinrinal Court. shell- s:1ve as provided in sub-section (2), be trealed as confldenti al, and nolwithstandiDg anylhirg contaired in the Indian EvidenceAct, 1872(1of1872), oCouitshall. sxveas aforesaid, beenlitied io requiae any Govemment servant to ploduce before it any such statenlent. Ietlnn, accounts, document or record or'any par-t thereofor Lo give evidcncc be[de it, in respect theteol (2) Nothing in this scction shall apply lo the disclosurc ofany oithe parljculais refened to in sub seclion (1),- (a) folthdpuposes ofany prosccution under lhelndian Penal Code. l860(45of1860),Iho !!! E F r i 67 PrcventionofCo[uptionAct,1988(49ofl9lJ8),01lhisActolanyplclimin.llyillqu]l) Ior ascer taining wllethei s uch pl oscctltion liesi (b) in connection withany suit or proceedlng irt aCivilCoulllo whicilthe SuECovcmmenl ot xny peNon appointed tlnderthis Act is 't purLy irllLl $ hlch reliLte\ tu i lly rn'Lner r'ising out (c) (d) of any proceeding under this Act; where it ls necessary to make such discLosure for tlle pLrPoses oIthis Act; to art olficer'ofGovelrment tbr Lhe pulposc ofenabling such Ciovernment lo levy or rcalize any tax ordutY irt-tPoseclbY it; (e) to an olliccr ofCovernmeot lor Lhe audit o[tcceipts anci lefunds oflrx' pendly or inlerest under this Act; (0 in connecdon with an inquiry conceming allcgations olcofluption or ollicial misconduct agail$t any Govellxnent servant ol for the purpose of taling disciplinary action agein\t such Goveflxllent sen'art, (g) in any inquiry into achalge ofmisconduct ilt connection with any Ploceeding under this Act against any Legat Pr'actitioner' CharEred Accountan! or olhel per'son entitled lo :lppeill' on behalfoladeaier orpcrson betbrc lhe taxirg authorities Lrnder this Act' lo the aufiority competent to take discipliniry action against such Legal Pr'actitionet Chiutcrcd Accou ntent or otherPerson; (h) lo any ollicer ofthe State Covernment to cllable sLlch oflicer !o pellbrm his execlrLi\ e lunctions rclaliilg to ll'le afihirs oftheSlatcl (i) to any person lbrpuryoses other than those refefed to in clause (a)' clause (b)' clause (c)' ciause (d), clause (e), clause (g) and ciausc (h)' ifthe State Govemmen! consiclers slrcll disclosule necessary in thePublic interest' Powers to cal{ lbr iqlornation Subject to the provilrons of any law for the timebeing in folce' the Commjssioner' the Special Conrmissioner, or ary officer appointed under stlb section (3) oI section 3' may require' by noice, ir,1y bank, pcsl oflice, ranspoller' camer' owoer ol:lessee'ola warchouse' or clearing' forwarcling or transpofting agentto lumish to him any inlbrration or stltement usetLll for' or 68