Amendment status not verified — confirm the current text below against the official source.
(1) if, save as otherwise provided under sub- D'uty of section (2) , any servant of Government, except in the dis- secrecy charge in good faith of his duty as such servant, discloses any particulars learned by him in his official capacity in respect of any specified 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 of any particulars referred to in sub-section (1)— (i) for the purposes of a prosecution under the Indian 45 of 1860. Penal Code or this Act in respect of such parti- culars, or any preliminary inquiry for ascertain- ing whether such prosecution lies; or (ii) to an officer of the Central Go v erne .;i t or the State Government for the audit of T.. ,ipts and refunds of the tax imposed under this t; or WO to an officer of the Central Government for the • purpose of enabling that Government to levy or realise any tax imposed by it.