Section 12Returns, etc., to be confidential

s. 12

12. Returns, etc., to be confidential No person to whom any returns under this Act are submitted or who makes an inspection under section 11 shall, save with the previous sanction of the Government, disclose any information obtained from any such return or inspection otherwise than departmentally or for the purposes of a prosecution under the [Penal Code] in respect of any such return, or of any account, voucher or other document inspected, or for the purposes of a prosecution under this Act.

1. 10. The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)