Returns etc. to be confidential

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act other than proceedings before a criminal court, shall, save as provided in sub-section (3), be treated as confidential and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as aforesaid, be entitled to require any officer, of the State Government to produce before it any such statement, return, accounts, document or record or any part thereof, or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3), any officer of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine. (3) Nothing contained in this section shall apply to the disclosure- (a) of any such particulars in respect of any such statement, return, accounts, document, evidence, affidavit or deposition for the purpose of any prosecution under this Act or the Indian Penal Code, 1860; or (b) of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out the objects of this Act; or (c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or summons or the recovery of any demand; or (d) of any such particulars to a civil court in any suit to which the State Government in the Excise and Taxation Department or any officer of the said Department is a party and which relates to any matter arising out of any proceeding under this Act; or (e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or (f) of any such particulars where such particulars are relevant to any enquiry into the conduct of an official of the Excise and Taxation Department of the State Government to any