(1) All particulars econtained in any return furnished, Return8, accounts, registers, vouchers or documents inspected or pro- ete.. to be duced or information supplied, in accordance with this Act, or contden in any record of evidence given in the course of any proceedings under this Act other than proceedings before a Criminal Court, shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no Court shall, save as aforesaid, be entitled to require any Bervant of the Government to produce before it any such return, accounts, registers, vouchers, doouments or information or record or any part thereof, or to give evidence before it in respect thereof.
tial.
1872.
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.
20. The prescribed authority or such persons appointed to Power to take evidence on osth, assist such authority under sub-section (2) of section 3 may be prescribed under this section, shall, for the purposes of this Act, have the same powers as are vested in a Court as under the Code of Civil Procedure, 1908, when trying a suit, Aot V of in respect of the following matters, namely:
etc.
1908.
(a) enforcing the attendance of any person and examining him on oath or aftirmation;
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witnesses8;
and any proceeding under this Act before authority or any person appointed to assist such authority under sub-section (2) of section 3 be a "judicial proceeding'within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code.
the prescribed shall be deemed to