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    <title>Liability of officers and certain other persons.</title>
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    <description>Section 133 penalises the wilful disclosure of information obtained under sections 150(1) and 151 or information handled via the common portal; such unauthorised disclosures attract imprisonment up to six months or a fine up to twenty-five thousand rupees, or both. Prosecution is subject to prior sanction: Government servants require the Government&#039;s previous sanction, and non-Government servants require the Commissioner&#039;s previous sanction.</description>
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      <description>Section 133 penalises the wilful disclosure of information obtained under sections 150(1) and 151 or information handled via the common portal; such unauthorised disclosures attract imprisonment up to six months or a fine up to twenty-five thousand rupees, or both. Prosecution is subject to prior sanction: Government servants require the Government&#039;s previous sanction, and non-Government servants require the Commissioner&#039;s previous sanction.</description>
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