Section 194(2) in Criminal Courts - Rules and Orders
(2)When a Government official desires to claim privilege under Section 120 of the Evidence Act, it is desirable, even if it is not essential, that he should put in a statement stating that he has considered the documents carefully and has come to the conclusion that they cannot be produced without injury to the public interest. Attention is drawn to the observation of Lord Simon L.C. in Duncan V. Cammeil Laird & Co., (1942) A.C. 624 at 642, which are quoted in I.L.R. [1946] Nagpur 385, at 386.