Section 56(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of this Act, or in any evidence given, or affidavit or deposition made, in the course of any proceedings under this Act other than proceedings under this Chapter, or in any record of any assessment [* * *] [Words omitted by W.B. Act 19 of 1949.] proceedings or any proceeding relating to the recovery of a demand, prepared for the purposes of this Act, shall be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no Court shall, save as provided in sub-section (3) be entitled to require any servant of the [Government] [substituted by the Adaptation of Laws Order, 1950.] to produce before it any such return, accounts, documents or record or any part or such return, accounts, documents or record or any part of such record, or to give evidence before it in respect thereof.
