§ SECTION 131 · BSA 2023 · CHAPTER IX — OF WITNESSES

Information as to commission of offences

The published BSA text says “when he got” information. It identifies Magistrates and police officers for information about any offence, and revenue officers for information about offences against public revenue. Keep that wording distinct from the former Act’s “whence” formulation.

How to read Section 131

Read the published wording, the officer categories and the limit of the revenue limb.

Magistrate or police officer

The text bars compulsion to say when information about commission of an offence was obtained.

Revenue officer

The same published expression is used for information concerning an offence against public revenue.

Wording note

IEA section 125 used “whence”. Do not silently substitute that word for the BSA’s “when”.

The bare Act

The section in its own words — two limbs, and an Explanation.

Section 131 · verbatim

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.

Statutory text verified on 24 September 2026 against the India Code edition dated 6 October 2025. Official source.

Glossary

when

The word in the published BSA provision. It ordinarily concerns time; an editor must not replace it with a different statutory word.

whence

The former IEA expression, concerning the source from which information came. It is included here only for comparison.

commission of an offence

The commission of a crime; the Magistrate/police limb refers to any offence.

public revenue

The revenue context qualifying the second limb, such as a revenue-related offence under the applicable law.

revenue officer

The Explanation includes any officer employed in or about the business of any branch of public revenue.

not compelled

The provision concerns compulsion. Read any wider privilege claim with its applicable statutory and judicial authority.

The picture

Preserve “when” in the BSA explanation. Discuss the former source-identity rule separately.

The section, part by part

Tap a part — the picture-story tells it first; the word-by-word text and example follow.

The privilegeRevenue officer

published wordingInformation about commission of offences

In one lineUse the enacted BSA wording about when the listed officers obtained information. The former “whence” expression is a separate comparison.

No Magistrate or police officer shall be compelled to say when he got any information as to the commission of any offence,MeaningFor a Magistrate or police officer, the published text says when information concerning an offence was obtained.

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.MeaningFor a revenue officer, the published rule is limited to information about an offence against public revenue.

Teaching exampleAn officer is asked when information about an offence was received. Locate the words governing compulsion in the published section. A different question identifying an informant should be analysed under its applicable authority, rather than answered by silently changing “when” to “whence”.

Reading boundaryThis wording note does not establish that informant protection has disappeared. Confidential official communications and other claimed protections require their own legal basis and analysis.

the ExplanationWho is a revenue officer?

In one lineThe Explanation defines ‘revenue officer’ broadly — any officer employed in or about the business of any branch of the public revenue.

Explanation.—“revenue officer” means any officer employed in or about the business of any branch of the public revenue.MeaningThe definition extends to officers employed in or about the business of any branch of public revenue; examine the actual role.

Teaching exampleFor a customs official receiving information about a revenue-related offence, examine both the Explanation’s definition and the revenue limitation in the second limb. Then apply the published wording.

✗ Not thisThe revenue limb is tied to offences against the public revenue. For ordinary offences, it is the Magistrate/police limb (first part) that applies — not the revenue branch.

Connected provisions

§ 130 · back

Official communications

The previous official privilege — confidential communications to a public officer.

§ 132 · next

Professional communications

Legal professional privilege — a client’s communications, documents and advice, sealed but for the crime-fraud exception.

Chapter IX

Of Witnesses

Competency, and the privileges that limit disclosure — see the chapter map.

lineage

IEA 1872, § 125 — wording difference

The former text used “whence”; the published BSA uses “when”. Preserve the difference and distinguish statutory quotation from interpretation.

Sources and reading note

Compare BSA section 131 with IEA section 125. This page identifies the textual difference without asserting that it resolves every question about informer identity or official privilege. For confidential official communications, read BSA section 130 on its own terms.

Explanatory corrections reviewed on 24 September 2026. Statutory quotation and commentary are kept separate.