69 : Disclosure of information by public servant M.P. ACT

 

69 : Disclosure of information by public servant
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the provisions of this Act or in evidence recorded under this Act other than evidence given before a Criminal Court shall, save as provided in sub-section (3), be kept confidential, and notwithstanding anything contained in the Evidence Act, 1872 (1 of 1872) no Court shall, save as aforesaid, be entitled to require any servant of the State Government to produce before it, any such statement, return, account, document or recorded evidence 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 State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both.
 
(3) Nothing contained in this Section shall apply to the disclosure -
(a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or 
      deposition for the purpose of any investigation or prosecution under this Act or under the Act repealed by this   
      Act or under the Indian Penal Code 1860 (XLV of 1860) or under any other enactment for the time being in 
      force; or
(b) of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out  the object 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 demand; or
(d) of any such particulars to a civil court in any suit to which the Government is a party and which relates to any 
      matter arising out of any proceeding under this Act, under Act No.2 of 1959 or the Act repealed by this Act ; or
(e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act or the Act repealed by this Act ; or
(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Commercial Tax Department to any person or persons appointed as the Commissioner under the Public Servant (Inquiries) Act, 1850 (XXX of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or
(g)of such facts to an officer of the Central or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or
(h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his 
       powers under the Indian Stamp Act, 1899 (II of 1899) to impound an insufficiently stamped document; or
(i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act or the Act repealed by this Act against an advocate, tax practitioner, or chartered accountant, to the authority empowered to take disciplinary action against members practicing the profession of an advocate, tax practitioner or chartered accountant, as the case may be; or
(j) of any such particulars to the Director of Economics and Statistics as may be necessary, for enabling him to work out the incidence of tax on any commodity or for carrying out any statistical survey of trade, commodity or dealers; or
(k)of such information as may be required by any officer of department of the Central Government or of a State Government for the purpose of investigation into the conduct and affairs of any public servant or by a court in connection with any prosecution of the public servant arising out of any such investigation. 

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