Penalty for improper disclosure of information or return.

If the

Inspector-General or any person duly authorized by him in connection with the collection of any information or returns under this Act willfully discloses any information or contents of any returns given or made under this Act otherwise than in the execution of his duties under this Act or for the purposes of prosecution, of an offence under this Act or the Indian Penal Code (Central Act 45 of 1860), he shall, on conviction, be punished for such offence with fine which may extend to two hundred rupees.