https://www.taxtmi.com/caselaws?id=73747 Communications made to revenue officers by private persons to enable action against offences affecting public revenue may be treated as official confidence, but Section 124 does not create automatic immunity for all such recorded information. Any privilege claim must be assessed in light of public interest and, in a criminal trial, raised before the trial court when properly invoked. By contrast, an order granting a reward to the informant was treated as protected because its disclosure would reveal the informant's identity and source of information, bringing it within Section 125. The impugned notice was therefore upheld for the recorded information but set aside in relation to the reward order. en-us Mon, 25 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73747 Communications made to revenue officers by private persons to enable action against offences affecting public revenue may be treated as official confidence, but Section 124 does not create automatic immunity for all such recorded information. Any privilege claim must be assessed in light of public interest and, in a criminal trial, raised before the trial court when properly invoked. By contrast, an order granting a reward to the informant was treated as protected because its disclosure would reveal the informant's identity and source of information, bringing it within Section 125. The impugned notice was therefore upheld for the recorded information but set aside in relation to the reward order. Case-Laws Customs Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73747