Section 131 of BSA : Section 131: Information as to commission of offences.

Explanation using Example

Example 1:

Scenario: A police officer, Inspector Sharma, receives an anonymous tip about a planned robbery at a local bank. He takes immediate action and prevents the robbery. During the trial, the defense attorney asks Inspector Sharma to disclose when he received the information about the robbery.

Application of Section 131: Inspector Sharma is not compelled to disclose the exact time or source of the information he received about the planned robbery. This protection ensures that the flow of information to law enforcement is not hindered by the fear of exposure.

Example 2:

Scenario: Revenue Officer Mehta discovers a large-scale tax evasion scheme involving a prominent business tycoon. He initiates an investigation and gathers substantial evidence. During the court proceedings, the defense lawyer questions Officer Mehta about when he first received information regarding the tax evasion.

Application of Section 131: Officer Mehta is not required to reveal when he received the information about the tax evasion. This provision protects revenue officers from being compelled to disclose the timing of their information, thereby safeguarding the sources and methods used in detecting offenses against public revenue.