CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 43

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Ordinance, every person who has been appointed under or who

is or has been employed in carrying out or in assisting any

person to carry out the provisions of this Ordinance shall

preserve and aid in preserving secrecy with regard to all

matters relating to the affairs of any person that may come

to his knowledge in the performance of his duties under this

Ordinance, and shall not communicate any such matter to any

person other than the person to whom much matter ralates or

his authorised representative, nor suffer or permit any person

to have access to any records in the possession, custody or

control of the Commissioner.

(2) Every person appointed under or employed in carry-

ing out the provisions of this ürdinance, shall before acting

under this Ordinance take and subscribe before a Justice of

the Peace an oath of secrecy in the prescribed form.

(3) No person appointed under or employed in carrying

out the provisions of this Ordinance shall be required to

produce in any court any return, document, or assessment, or

to divulge or communicate to any court any matter or thing

coming under his notice in the performance of his duties

under this Ordinance, except as may be necessary for the

purpose of carrying into effect the provisions of this Ordinance.

(4) Notwithstanding anything contained in this section,

Commissioner or any officer of the Income Tax Department

authorised by the Commissioner in that behalf may communicate

any matter which comes to his knowledge, including a copy of

any return, accounts or other document submitted to him in

connection with this Ordinance,

(a) to the Assessor, to the Collector of Stamp Revenue,

or to the Estate Duty Commissioner, or

(b) to the Income Tax Authority of any part of His

Majesty's dominions or of any place under His linjesty's

protection or suzerainty to such an extent as the Commissioner

may deem necessary to enable the correct relief to e given

from income tax in that part or place in respect of the

/payment