Section 133. Liability of officers and certain other
persons.-
(1) Where any person engaged in connection with the
collection of statistics under section 151 or compilation or computerisation
thereof or if any officer of central tax having access to information specified
under sub-section (1) of section 150, or if any person engaged in connection
with the provision of service on the common portal or the agent of common
portal, wilfully discloses any information or the contents of any return
furnished under this Act or rules made thereunder otherwise than in execution of
his duties under the said sections or for the purposes of prosecution for an
offence under this Act or under any other Act for the time being in force, he
shall be punishable with imprisonment for a term which may extend to six months
or with fine which may extend to twenty-five thousand rupees, or with both.
(2) Any person-
(a) who is a Government servant shall not be
prosecuted for any offence under this section except with the previous sanction
of the Government;
(b) who is not a Government servant shall not be
prosecuted for any offence under this section except with the previous sanction
of the Commissioner.
