Section 21(3) in The Punjab Forward Contracts Tax Act, 1951
(3)Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purposes of a prosecution under the Indian Penal Code (Act XLV of 1860) in respect of any such statement, return, accounts, documents or evidence, or for the purposes of a prosecution under this Act or for the departmental use of officials of the Income-tax Department of the Government of India.
