Information acquired to be treated confidential

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15.  Information acquired to be treated confidential.

  1. All such copies and extracts and all information acquired by the Commissioner or person authorised as aforesaid from an inspection of any such factory 1[unit] or place of business or from any return submitted under this Act, shall be treated as confidential.
  2. If, save as provided in sub-section (3), the Commissioner or the person authorised as aforesaid discloses to any other person any information which is required to be treated as confidential, he shall, on conviction, be punished with imprisonment for a term which may extend to six months, or with fine, or with both.
  3. Nothing in this section shall apply to the disclosure of such information in respect of the making of a false return under this Act.
    1.  These words were substituted for the words “any factory or place of business” by Mah. 60 of 1974.