Amendment status not verified — confirm the current text below against the official source.
8 The West Bengal Sales Tao Act, 1954. [West Ben. Act (Sections 20, 21.) (2) If, save as provided in sub-section (3), any servant of the Government discloses any of the particulars referred to in sub-section (1), he shall be punishable which may extend to six months, and shall also be liable to a fine. th imprisonment (3) Nothing in this section shall apply to the disclosure (a) of any of the p&rticulars referred to in sub-section (1) for the purpose of a prosecution under the Indian Aot XLv Penal Code in respect of any such return, accounts, o 660, registers, vouchers, documents, evidence, or for the purposes of a prosecution under this Act; or information or (6) of such facts, to an officer of the Central Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it.