Amendment status not verified — confirm the current text below against the official source.
(1) If, save as provided under sub-section (2), auy servant of Government, except in the discharge in good faith of his duty as such authority, discloses any particulars learned by him in his official capacity in respect of any taxable goods, he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine. (2) Nothing in this section shall apply to the disclosure— (a) of any particulars referred to in sub-section (1) for Aot XLV the purpose of a prosecution under the Indian of 1860. Penal Code in respect of such particulars or for the purpose of a prosecution under this Act; or (b) of such particulars, to an officer of the Central Government, as may be necessary for the purpose of enabling that Government to levy or realize any tax imposed by it.