54. Disclosure of information.—

The Commissioner may furnish the particulars referred to in sub-section (3) of section 102, an application made in this behalf, in Form-74:

Provided that no such particulars of documents shall be furnished by any authority appointed to assist the Commissioner unless a written sanction is accorded by the Commissioner:

Provided further that the Officer obtaining particulars of such documents shall keep them as confidential and use them only for the purpose mentioned in the application in the lawful exercise of powers conferred by any Act or enactments.