132

,(1) If any p?on engage? In e9nnection widl thecollection of stati&tics under seqtion 151 or compilation or , compμt?risation thereof or. if any officer of State tax having .. access to Information specified undersub- sectiQn.Jl) of ?ction 150, or any person engaged in c<>nn%ti9;n,with provlsio11$ of seiytce on the common portal o? tlie agent of comnion, p<>rtal, wilfully discloses . any information or the contents of any return furnished underthis Act or rules made thereunder otherwise than in execution of his duties underthe said sections or for the p?oses ofthe prosecution ofan offence under this Act or under any other Act for the time being in force. he smill be punishable with imprisonment for a term which may extend to six momhs or witMine which may extend to twenty five thousand rupees, or with both. (2) Anyperson- (a) whqjsaGove;mmentservant shall not be prosecuted f?r any oifcnFe under this section except with the previous sanction ofthe Government; (b). who is not a Govemment servant shall not be prosecmqi1? any offence under this section except withthe previous sanction ofthe Commissioner.