(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 particulars, or any preliminary inquiry for ascertaining 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.
31. No order passed under this Act by the prescribed Orders authority or the officer of Government hearing an appeal under this under section 27, shall be called in question in any Civil t3th'01°t Court. questioned in any • Civil Conte.
32. 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 RI rvant of Govern, went for anything which is in good faith done under this Act or the rules made thereunder.
- 33. 'The State Government may, if it is satisfied that power to it is necessary so to do in the interests of the general public, exempt.
exempt- any specified goods or class of specified goods from any tax leviable under this Act.
(c) 14 The Taxes on Entry of Goods into dalcutta Metropolitan Area Act, 1971).
[President's Act