70. 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 record of evidence given in the course of any proceedings under this Act (other than proceeding before a criminal court), or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this Act shall, save as provided in sub-section (3), be treated as confidential; and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, 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), any servant of the government discloses any of the particulars referred to in sub-section (1), he shall on conviction, be punished with imprisonment which may extend to six months or with fine or with both;

Provided that no prosecution shall be instituted under this Section except with the previous sanction of the State Government.

(3) Nothing contained in this Section shall apply to the disclosure.-

(a) of any such particulars in respect of any such statement, return, account, document, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1947, or this Act, or any other law for the time being in force or

(b) of any such particulars to the State Government or to any person acting in the execution of this Act or to person for the purpose of this Act; or

(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act or any process for the service of any notice or the recovery of any demands; or

(d) of any such particulars to a civil court in any suit to which the Government is a party, which relates to any matter arising out of proceeding under this Act; or

(e) of any such particulars to any officers appointed to audit receipts or refunds of the tax imposed by this Act; or

(f) of any such particulars where such particulars are relevant to any inquiry under this Act.

(g) of such facts to an officer of the Central Government or any State Government as may be necessary for the purpose of enabling the Government to levy or realize any tax or duty imposed by it; or

(h) of any such particulars to the department of Economics and Statistics.

(i) of any such particulars to an officer of the Central Government or any State Government as may be necessary for the administration of any law in force in India.