Section 61(1) in The Maharashtra Agricultural Income Tax Act, 1962
(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 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 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.
