Section 49: Confidentiality and oath
as enacted (not consolidated). juris shows this Act from a copy that is not the official consolidation, so it may not carry every amendment; the amendments juris holds are listed. It does not confirm that this is the law in force today.
49. Confidentiality and oath
(1) The Commissioner and every authorised officer shall take the
oath as set out in the Schedule.
(2) No person who is or has been the Commissioner or an
authorised officer shall, except –
(a) in accordance with this Act or any other enactment;
(b) on the order of a Court or Judge,
divulge any confidential information obtained in the exercise of a power or
in the performance of a duty under this Act.
(3) Any person who, without lawful excuse, contravenes
subsection (2) shall commit an offence and shall, on conviction, be liable
to a fine not exceeding 50, 000 rupees and to imprisonment for a term not
exceeding 2 years.