71. Disclosure of information required under Section 70 and failure to furnish information or return under that Section.-

(1) No information of any individual return or part thereof, with respect to any matter given for the purposes of Section 70 shall without the previous consent of the owner for the time being or his authorized agent be published in such manner as to enable any particulars to be identified as referring to a particular dealer and no such information shall be used for the purpose of any proceeding under the provisions of this Act.

(2) Except for the purposes of prosecution under this Act or any other Act, no person who is not engaged in the collection of statistics under this Act or of compilation or computerization thereof for the purposes of administration of this Act, shall be permitted to see or have access to any information or any individual return referred to in that Section.

(3) If any person required to furnish any information or return under Section 69 :-

(a) Willfully refuses or without lawful excuse neglects to furnish such information or return as may by that Section be required; or

(b) Willfully furnishes or causes to be furnished any information or return which he knows to be incorrect or false.

He shall on conviction be punished with fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one thousand rupees for each day after the first day during which the offence continues.

(4) If any person engaged in connection with the collection of statistics under Section 69 or compilation or computerization thereof willfully discloses any information or the contents of any return given or made under that Section, otherwise then in execution of his duties under that Section or for the purposes of the prosecution of an offence under this Act or under any other Act, he shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to ten thousand rupees, or with both.

(5) Nothing in this Section will apply to publication of any information relating to a class of dealers or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.