RestrictionOIlpublicationof returnsandinformation182

(1) No individual return, and no part of any such return, and no information obtained for the purposes of this Act, shall, without the previous consent in writing of the owner or trader concerned, or his authorised agent, be published in such manner as would enable any particulars to be identified as referring to a particular cotton ginning or pressing factory or the business of a particular trader. (2) Except for the purposes of a prosecution under this Act or under the Indian Penal Code (XLV of 1860), no person not connected with the checking of returns or the collection of information under this Act shall be permitted to see any individual return or information referred to in sub-section (1).