Disclosure of information by a public servant.

(1) All particulars contained in any statement made, returns 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 or 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 (Act 1 of 1872), no Court shall, save as aforesaid, be entitled to require any public servant to produce before it any such treatment, return, account 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 this section shall apply to the disclosure-- (a) of any of the particulars referred to in sub-section (1) for the purposes of a prosecution under the Indian Penal Code, 1860 (Act XLV of 1860) or the Prevention of Corruption Act 1947 (Act II of 1947) in respect of any such statement, return, accounts, documents or evidence, or for the purpose or 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 realise any tax imposed by it, or (c) of such facts to any officer of this State or any other State Government as may be necessay for the purpose of enabling such officer to levy or realise any tax imposed by that Government, (d) to any person for purposes other than those referred to in clause (a) to (c), if the State Government consider necessary in the public interest.