Disclosure of information by a public servant.

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any evidence given or affidavit or deposition made in the course of any proceedings under this Act 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), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, or Court shall, save as aforesaid, be entitled to require any public servant 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), a public servant 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 in his section shall apply to the disclosure- (a) of any of the particulars referred to in sub-section (1) for the purpose of a prosecution under the Indian Penal Code, 1860, or the Prevention of Corruption Act, 1947 in respect of any such statement, return, accounts documents or evidence or for the purposes of a prosecution under this Act, or (b) of such facts, to an officer of the Central Government as may be necessary for the purpose of enabling that Government to levy or realize and tax imposed by it, or (c) such facts, to any officer of this or any other State Government as may be necessary for the purpose of enabling such officer to levy or realize any tax imposed by that Government.