BSA Section 131 — Information as to commission of offences

Summary

No Magistrate or police officer can be forced to reveal when they received information about the commission of any offence. Similarly, no revenue officer can be forced to reveal when they received information about any offence against the public revenue.

The explanation clarifies that a revenue officer means any officer employed in or about the business of any branch of the public revenue.

Official Text

No Magistrate or police officer shall be compelled to say when he got any information as to the commission of any offence, and no revenue officer shall be compelled to say when he got any information as to the commission of any offence against the public revenue.

Explanation.—“revenue officer” means any officer employed in or about the business of any branch of the public revenue.

Referred to by

• BSA §168 — Judge’s power to put questions or order production

Old <-> New Code Mapping

• IEA §125 — Information as to commission of offences