Section 56(3)(c) in The Bengal Agricultural Income-Tax Act, 1944
(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.