Section 125

No Sessions Court Judge, Magistrate or police officer shall be compelled to say whence he got any information as to the commission of any offence, and no revenue officer shall be compelled to say whence he got any information as to the commission of any offence against the public revenue or the excise laws.

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

Evidence 87