(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Regulation or in any record of evidence given in the course of any proceedings under this Regulation, other than proceedings before a Criminal Court, shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything to the contrary contained in any other law relating to evidence, no Court shall, save as aforesaid, be entitled to require any employee of the Government to produce before it such statement, return, accounts, documents or record or any part thereof, or to give; evidence before it in respect thereof.
(2) If, save as provided in sub-section (3), any employee of the Government discloses any of the particulars referred to in sub-section 0), 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 sub-section (1) for the purpose of an investigating or P prosecution under this Regulation or under the Indian Penal Code or under any other enactment in force; or Indemnity, Returng etc., to be confidential.
45 of 1860.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
(b) of. such facts, to an- officer of the Central Government or the Government of any State or Union territory, as may be necessary, for verification of such facts or for the purpose of enabling that Government to levy, or realise any tax imposed by it.