Section 152. Bar on
disclosure of information.-
(1) No information
1[****]with respect to any matter given for the purposes of section 150 or
section 151 shall, without the previous consent in writing of the concerned
person or his authorised representative, be published in such manner so as to
enable such particulars to be identified as referring to a particular person
and no such information shall be used for the purpose of any proceedings under
this Act 2[without giving an opportunity of being heard to the person
concerned].
3[****]
(3) Nothing in this
section shall apply to the publication of any information relating to a class
of taxable persons or class of transactions, if in the opinion of the
Commissioner, it is desirable in the public interest to publish such
information.
