Section 56 in The Bengal Agricultural Income-Tax Act, 1944
56. Disclosure of information by public servant. -
(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.(2)If, save as provided in sub-section (3), any servant of the [Government] [substituted by the Adaptation of Laws Order, 1950.] 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-(a)the disclosure of any of the particulars referred to in sub-section (l) for the purposes of a prosecution under the Indian Penal Code in respect of any such statement, returns, accounts, documents, affidavit, deposition, record or evidence or for the purposes of carrying into effect the provisions of this Act;(b)the disclosure to an officer of the Central Government of such facts as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it on income other than agricultural income;(c)the production by a servant of the [Government] [substituted by the Adaptation of Laws Order, 1950.] before a Court of any document, declaration or affidavit filed or the record of any statement or deposition made in a proceeding under section 30 or to the giving of evidence by a servant of the [Government] [substituted by the Adaptation of Laws Order, 1950.] in respect thereof.(d)[] [Clause (d) inserted by W.B. Act 3 of 1974.] the disclosure of any of the particulars referred to in sub-section (1) to an officer of the Central Government or the State Government for the purpose of audit of receipts and refunds of agricultural income-tax imposed under this Act.(4)No prosecution shall be instituted under this section except with the previous sanction of the Commissioner.
