Section 62 in The Maharashtra Agricultural Income Tax Act, 1962
62. Disclosure of information required under section 48 and failure to furnish information or return under that section.
(1)No information of any individual return and no part of any individual return, with respect to any matter given for the purposes of section 48 shall, without the previous consent in writing of the owner for the time being or his authorised agent, be published in such manner as to enable any particulars to be identified as referring to a particular assessee; and no such information shall be used for the purpose or any proceedings under the provisions of this Act.(2)Except for the purposes of prosecution under this Act, or under the Indian Penal Code or the Defence of India Ordinance, 1962 or any rules or orders made thereunder, no person who is not engaged in the collection of statistics under section 48 or in the administration of this Act shall be permitted to see or have access to any information or any individual return referred to in that section.(3)If any person required to furnish any information or return under section 48 -(a)wilfully refuses or without lawful excuse neglects to furnish such information or return as may by that section be required; or(b)wilfully furnishes or causes to be furnished any information or return which he knows to be false;he shall, on conviction, be punished with fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to ten rupees for each day after the first during which the offence continues.(4)If any person engaged in connection with the collection of statistics under section 48 wilfully discloses any information or the contents of any return given or made under that section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an offence under this Act or under the Indian Penal Code or the Defence of India Ordinance, 1962 or any rules or orders made thereunder, he shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both.
