Section 92 in The Police Enhanced Penalties Ordinance, 2005
92. Certain information to be confidential.
(1)The particulars contained in any statement made, return furnished or accounts or documents produced under any provisions of the Act or of the rules made there- under, or in any evidence given or affidavit or deposition made in the course of any proceedings under the Act or the rules made there-under, or in record of any proceedings relating to the recovery of a demand prepared for purpose of the Act or the rules made there- under, shall be treated as confidential.(2)Nothing in sub-section (1) shall apply to the disclosure of any particulars -(i)for the purpose of a prosecution under the Jammu and Kashmir State Ranbir Penal Code in respect of any such statement, return, account, documents, affidavit or deposition or for the purposes of prosecution under the Act or the rules made there under;(ii)to any person acting in the execution of the Act or the rules made there under where it is necessary to disclose the same to him for the purposes of the Act or the rules made there under,(iii)occasioned by the lawful employment under the Act or the rules made there under of any person for the recovery of any demand;(iv)to an officer of Central-Government, or Government of any other State for the purpose of enabling that Government to levy or realize any tax imposed by it;(v)to any officer appointed by the Comptroller and Auditor General of India or the Government to audit sales tax receipts or refunds; or(vi)required for the lawful exercise of his powers by a public servant under the Stamps Act, Samvat 1977 to impound an insufficiently stamped document.
