Section 34A in The Assam Agricultural Income-Tax Act, 1939
34A. Disclosure of information by Public Servant.
(1)All particulars contained in any statement made, return furnished, or account or documents produced in accordance with this Act, or in any evidence given or affidavit or deposition made in the course of any proceedings under this act other than proceedings before a Criminal Court, or in any record of any proceedings under this Act, 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 public servant to produce before it any such statement, return, accounts, documents or record or any part thereof, or to give evidence before it in respect thereof.(2)If, save as provided in sub-section (3), a public servant discloses any of the particulars referred to in sub-section (1) he shall be punishable with imprisonment for a term which may extend to six months, and shall also be liable to fine:Provided that it shall be a defence for the accused to prove that such disclosure was made before this Act came into force.(3)Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purpose-(a)of a prosecution under the Indian Penal Code, 1860, or the Prevention of Corruption Act, 1947 in respect of any such statement, return, accounts, document or evidence;(b)of a prosecution under this Act;(c)of assessment to an officer of the Central Government as may be necessary for the purpose of enabling the Central Government to levy or realise any income-tax imposed by it;(d)of assessment to any Officer of the State Government as may be necessary for the purpose of enabling such Officer to levy or realise any tax imposed by the State Government; or(e)of audit of receipt or refunds under this Act by any officer appointed by the Controller and Auditor General of India for such purpose.
