(1) If, save as provided under sub-section (2), any Duty of servant of Government, except in the discharge in good secrecy.
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 the purpose of a prosecution under the Indian 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.
Refund.
20. Save as otherwise provided in the Constitution of India, no order passed under this Act by the prescribed authority, or a person appointed under sub-section (2) of section 3 or the officer of Government hearing an appeal under section 16, shall be called in question in any Civil Court.
Orders under the Act not to be questioned by any Civil Court.
21. No suit, or other legal proceedings shall lie against Indemnity.
Government and no suit, prosecution or other legal proceedings shall lie against any officer or servant of Government for anything which is in good faith, done or intended to be done under this Act or the rules made thereunder.