Section 19 in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
19. Secrecy of information
(1) Any information obtained by the Accountability Commission or its staff or any other officer, person or agency in the course of or for the purpose of any preliminary inquiry or any investigation under this Act, and any evidence recorded or collected in relation to such information shall be treated as confidential and notwithstanding anything contained in the Evidence Act, Samvat 1977, no court shall be entitled to compel the Accountability Commission or any such officer, person or agency or any public functionary to give evidence relating to such information or to produce the evidence so recorded or collected.(2)Nothing in sub-section (1) shall apply to the disclosure of such information or evidence,(a)for the purpose of any report to be made under this Act; or for the purposes of any action or proceeding to be taken on such report; or(b)for the purpose of any proceedings, for an offence under the State Official Secrets Act, Samvat 1977, or for an offence of giving or fabricating false evidence under section 193 of the Jammu and Kashmir State Ranbir Panel Code, Samvat 1989, or for the purpose of trial of any offence under section 20 or section 23;(c)for such other purpose as may be prescribed.
