Section 56(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)Nothing in this section shall apply to-(a)the disclosure of any of the particulars referred to in sub-section (l) for the purposes of a prosecution under the Indian Penal Code in respect of any such statement, returns, accounts, documents, affidavit, deposition, record or evidence or for the purposes of carrying into effect the provisions of this Act;(b)the disclosure to an officer of the Central Government of such facts as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it on income other than agricultural income;(c)the production by a servant of the [Government] [substituted by the Adaptation of Laws Order, 1950.] before a Court of any document, declaration or affidavit filed or the record of any statement or deposition made in a proceeding under section 30 or to the giving of evidence by a servant of the [Government] [substituted by the Adaptation of Laws Order, 1950.] in respect thereof.(d)[] [Clause (d) inserted by W.B. Act 3 of 1974.] the disclosure of any of the particulars referred to in sub-section (1) to an officer of the Central Government or the State Government for the purpose of audit of receipts and refunds of agricultural income-tax imposed under this Act.
