Section 280 — Disclosure of particulars by public servants.
Income-tax Act, 1961
Disclosure of particulars by public servants.β(1) If a public servant 10[furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138], he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine. (2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government. 11[280A. Special Courts.β(1) The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Magistrate of the first class as Special Court for such area or areas or for such cases or class or group of cases as may be specified in the notification. Explanation.βIn this sub-section, βHigh Courtβ means the High Court of the State in which a Magistrate of first class designated as Special Court was functioning immediately before such designation.Open in Lexace · Ask the AI about this section
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