150. Disclosure of information by a public servant.-

(1)   All particulars contained in-

(a)    any statement made, return furnished or accounts or documents produced under the provisions of this Ordinance; or

(b)    any evidence given, or affidavit or deposition made, in the course of any proceedings under this Ordinance other than proceedings under Chapter XII; or

(c)    any record of any assessment proceedings or any proceeding relating to the recovery of a demand, shall be treated as confidential, and no public servant shall, save as provided in this Ordinance, shall disclose any such particulars.

(2)   Notwithstanding anything contained in the Evidence Act, 1872 (I of 1872), or any other law for the time being in force, no court or other authority shall, save as provided in this Ordinance, be entitled to require any public servant to produce before it any return, accounts or documents contained in, or forming a part of, the records relating to any proceeding under this Ordinance, or any records of the Income Tax Department generally, or any part thereof, or to give evidence before it in respect thereof.

(3)   Nothing contained in sub-section (1) shall apply to the disclosure-

(a)    of any such particulars to any person acting in the execution of this Ordinance, where it is necessary to disclose the same to him for the purposes of this Ordinance; or

(aa)  of any such particulars to any person authorised by the Central Board of Revenue in this behalf, where it is necessary to disclose the same to him for the purposes of processing of data and preparation of computer print-outs relating to returns of income or calculation of tax; or

(b)    of any such particulars, where the disclosure is occasioned by the lawful employment under this Ordinance of any process for the service of any notice or the recovery of any demand; or

(c)    of any such particulars to the Auditor General of Pakistan for the purpose of enabling him to discharge his functions under the Constitution; or

(d)    of any such particulars to any officer appointed by the Auditor General of Pakistan or the Central Board of Revenue to audit income tax receipts or refunds; or

(e)    of such facts to an officer of a Provincial Government or the Federal Government authorised by such Government in this behalf as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it; or .

(f)    of such facts to any authority exercising powers under the Central Excises and Salt Act, 1944 (I of 1944), the Sales Tax Act, 1951 (111 of 1951), the Gift Tax Act, 1963, (XIV of 1963), the Wealth Tax Act, 1963 (XV of 1963), or the Customs Act, 1969 (IV of 1969), as may be necessary for the purpose of enabling it duly to exercise such powers; or

(g)    of any such particulars occasioned by the lawful exercise by a public servant of his powers under the Stamp Act, 1899 (II of 1899), to impound an insufficiently stamped document; or

(h)    of such particulars to the State Bank of Pakistan as are required by the said Bank to enable it to compile financial statistics of international investment and balance of payments; or

(i)    of any such particulars as may be required by any order made under sub-section (2) of section 19 of the Foreign Exchange Regulation Act, 1947 (VII of 1947), or for the purposes of any prosecution for an offence under section 23 of that Act; or

(j)    of any such particulars as may be required by the Corporate Law Authority or the Monopolies Control Authority for the purposes of the Securities and Exchange Ordinance, 1969 (XVII of 1969 ), or the Monopolies and Restrictive Trade Practices (Control and Prevention) Ordinance, 1970 (V of 1970), as the case may be; or

(k)    of any such particulars relevant to any inquiry into a charge of misconduct in connection with income tax proceedings against a legal practitioner or an accountant to the authority referred to in sub-section (4) of section 157, when exercising the functions referred to in that section; or

(l)    of any such particulars to a Civil Court in any suit or proceeding to which the Government or any income tax authority is a party, which relates to any matter arising out of any proceeding under this Ordinance; or

(m)    of any such particulars for the purposes of a prosecution for any offence under the Pakistan Penal Code (Act XLV of 1860) in respect of any such statement, returns accounts, documents, evidence, affidavit or deposition, or for the purposes of a prosecution for any offence under this Ordinance; or

(n)    of any such particulars, relevant to any inquiry into the conduct of an official of the Income Tax Department to any person or officer 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

(o)    of such information as may be required by any officer or department of the Federal Government or of a Provincial Government for the purpose of investigation into the conduct and affairs of any public servant, or to a court in connection with any prosecution of the public servant arising out of any such investigation; or

(p)    of such facts to an authorised officer of the Government of any country outside Pakistan with which the Federal Government has entered into an agreement under section 163 for the avoidance of double taxation and the prevention of fiscal evasion as may be required to be disclosed in pursuance of that agreement ; or

(q)    of such facts to the Federal Tax Ombudsman appointed under any law for the time being in force.

(4)   Nothing in this section shall apply to the production by a public servant before a court of any document, declaration or affidavit filed, or the record of any statement or deposition made in a proceeding under section 68 or section 75 or the giving of evidence by a public servant in respect thereof.

(5)   Nothing contained in sub-section (1) shall prevent the Central Board of Revenue from publishing, with the prior approval of the Federal Government, any such particulars as are referred to in that sub-section.

(5A) Nothing contained in sub-section (1) shall prevent the Federal Government from publishing particulars and the amount of tax paid by a holder of a public office as defined in the Ehtesab Act, 1997 (IX of 1997).

(6)   Any person to whom any information is communicated under this section, and any person or employee under his control, shall, in respect of that information, be subject to the same rights, privileges, obligations and liabilities as if he were a public servant and all the provisions of this Ordinance shall, so far as may be, apply accordingly.

(7)   No prosecution shall be instituted under this section expect with the previous sanction of the Central Board of Revenue.