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    <title> Liability of officer &amp; certain Person Section 133</title>
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    <description>Section 133 imposes a duty of secrecy on officers and persons handling statutory information; willful unauthorised disclosure is punishable by a term of imprisonment, a fine, or both. Prosecution is subject to prior sanction: Government sanction is required for prosecution of government servants, and Commissioner sanction is required for prosecution of others.</description>
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