Section 18 in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
18. Returns etc. to be confidential.
(1)All particulars contained in any return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings, under this Act other than proceedings before a Criminal Court, shall, save as provided in sub-section (3), be treated as confidential.(2)If, save as provided in sub-section (3), any officer of the State 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.(3)Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purposes of a prosecution under the Indian Penal Code in respect of any such return, accounts, document or evidence, or for the purposes of a prosecution under this Act or for departmental use of the officials of the Income Tax Department of the government of India or Government Departments of others States of the Union of India.
