Report No. 12
288. Disclosure of particulars by public servants.-
(1) If a public servant discloses any particulars, the disclosure of which is prohibited by section 141(2) [section 54(2), earlier part, as incorporated in Chapter on Income-tax Authorities], he shall, on conviction before a Magistrate, be punishable with imprisonment which may extend to six months, and shall also be liable to fine.
[Section 54(2), latter part]
(2) No prosecution shall be instituted under this section except with the previous sanction of the Commissioner.