thereunder.

(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 A,ct (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section {3), not be disclosed. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save · as otherwise provided in sub-section (3 ), require any officer appointed or authorised under this Act to produce before it or to give evidence before itin respect of particulars referred to in sub-section (1). Power to take samples. Burden of Proof. Persons deemed to be public servants. Protection of action taken under this Act Disclosure of information by a public servant 45 of1860 49of 1988 (3) Nothing contained in thissection shall apply to the disclosure of,- (a) any particulars in respect of any statement, return, accounts, documents. evidence, affidavit or deposition; for the· purp9se of any prosecution under the Indian. Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time being in force; or 153 (b) any particulars to the Central Government or the State Government or to any person acting in the implementation of-this Act, for the purposes of carrying out the objects of this Act; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demandj or (d) any particulars to a civil court in any suit or proceedings, to whichthe Government . or any authority underthis Actis a party, . which relates to any matter arising out of any proceedings under this Act or under any other lawfor the time being in force authorising any such authority to exercise any powers thereunder; or ( e) any particulars to any officer appointed for the purpose of audit of tax receipts or refundsofthe tax imposed by this Act; or (f) any particulars •where such· particulars are relevant for the purposes of any inquiry into theconduct of. any officer appointed or authorisedunder this Act, to any person or persons appointed asan inquiry officer under any lawfor the time being in force; or (g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary forthe purpose of enabling <that Government to levy or realise any tax or duty; or (h) any particulars when such disclosure is occasioned by thelawful exercise· by a public servant or any other statutory authority, of his or its powers under any lawforthe time being in force; or (i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under thfs . Act against a practising advocate, a tax practitioner..,· a practising cost accountant, a practising. chartered accountant, a practising company secretary to the. authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary. as the case may be; or 154 (j) any particulars to any agency appeinted for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound notto use or disclose such particulars except forthe aforesaid purposes; or (k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and (l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.