(1) All particulars contained in any declaration made, or in any accounts register, voucher or other document produced in accordance with this Act, or in any record of evidence given in the course of any proceeding under this Act other than a proceeding 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 servant of the Government to produce before it any such declaration, accounts register, voucher, document or record or any part thereof, or to give evidence before it in tespect thereof.
(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 with imprisonment which may extend to six months, and shall also be liable to fine.
I of 1872.
32 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 1972.]
(Section s 33, 34.)
(3) Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1)- 45 of 1860. (a) for the purposes of any prosecution under the Indian Penal 2 of 1947. Code, the Prevention of Corruption Act, 1947 or this Act or any preliminary inquiry for ascertaining whether such prosecution lies,
(b) in connection with any suit or proceeding in a Civil Court to which the State Government or any person appointed under this Act is a party and which relates to any matter arising out of any proceeding under this Act,
(c) Where it is necessary to make such disclosure for the purposes of this Act*-
(d) to an officer of theCentral Government or a S tate Government for the purpose of enabling the Central Government or the State Government, as the case may be, to levy or realise any tax or duty imposed by it.
(e) to an officer of the Central Goverment or the State Government for the audit of receipts and refunds of the tax imposed under this Act,
(f) in connection with an inquiry concerning allegations of corruption or official misconduct against any Government servant or for the purpose of taking disciplinary action against such Government servant,
(g) in any inquiry into a charge of misconduct in connection with any proceeding under this Act against any legal practioner, chartered accountant or other person entitled to appear on behalf of a dealer before the taxing authorities under this Act, to the authority competent to take disciplinary action against such legal practitioner, chartered accountant or other person,
(h) to any officer of the State Government to enable such officer to perform his executive functions relating to the affairs of the State, or
(i) to any person for purposes other than those preferred to in clauses (a) to (h), if the State Government considers necessary in the public interest.
33. No order passed under this Act by the prescribed authority or the orders under officer of Government hearing an appeal under section 27, shall be called this Act not in question in any Civil Court.
CO be questioned in any Civil Court.
34. No suit, or other legal proceedings shall lie against Government Indellulity and no suit, prosecution or other legal proceedings shall lie against any 33 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act- (Section s 35-37.)
officer or servant of Government for anything which is in good faith done under this Act or the rules made thereunder.
35. The State Government may, if it is satisfied that it is necessary so Power to to do in the interests of the general public, exempt any specified goods or exemPt class of specified goods from any tax leviable under this Act.