Section 38. (1) The Governor General in Council may make rules consistent with this Act for ascertaining and det

38. (1) The Governor General in Council may make rules consistent with this Act for ascertaining and determining income liable to assessment, for preventing the disclosure of particulars contained in documents delivered or produced with respect to assessments under Part IV, and, generally, for carrying out the purposes of this Act, and may delegate to a Local Government the power to make such rules so far as regards the territories subject to that Government. (2) In making a rule for preventing the disclosure of any particulars referred to in sub-section (1), the Governor General in Council may direct that a public servant committing a breach of the rule shall be deemed to have committed an offence under section 166 of the Indian Penal Code. (3) But a person committing any such offence shall not be liable to be prosecuted therefor without the previous sanction of the Local Government. (4) Rules made under this section shall be published in the official Gazette. Miscellaneous.