A PROJECT REPORT

ON
“An Analysis of Third Party Information In The light of Disclore
of Inforation as To Income Tax Returns”
SUBMITTED IN PARTIAL FULFILLMENT FOR

B.Sc.LLB (Hons)

Programme of

SCHOOL OF LAW AND GOVERNANCE

CENTRAL UNIVERSITY OF SOUTH BIHAR
Session- 2014-2019

SUBMITTED BY; SUBMITTED TO;

BINNY KUMARI Dr. Avinash Singh

CUB1413115009 Assistant Professor of Law

Session- 2014-2019 School of Law and Governance

Semester- 10th CUSB

CENTRAL UNIVERSITY OF SOUTH BIHAR

Gaya Campus Gaya

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 ACKNOWLEDGEMENT

With regard to my project on I would like to thank each and every one who offered me their
help, guideline and support whenever required. First and foremost I would like to express
gratitude to Dr. Avinash Singh, Assistant Professor of Law, School of Law and
Governance, Central University of South Bihar, Gaya Campus, Gaya and my friends for
their support and guidance in the Project work.

I am extremely grateful to my guide for her valuable guidance and timely suggestions. I
would also like to extend my thanks to my family members and friends for their support
specially. And lastly, I would like to express my gratefulness to my parents for seeing me
through it all.

BINNY KUMARI

CUB1413115009

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 CERTIFICATE

This is to certify that Ms Binny Kumari a student of School of Law and Governance,
Central University of South Bihar has completed project work on “An Analysis of Third
Party Information In The light of Disclore of Inforation as To Income Tax Returns”
under my guidence and supervision

I certify that this is her original work and has not been copied from any
source.

Signature of the Guide………

Name of the Guide- Dr Avinash Singh

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 TABLE OF CONTENTS

NAME PAGE NO

1. INTRODUCTION 7

2. COMPLETE MECHANISM FOR THIRD PARTY INFORMATION 9

3. IMPORTANT CASE LAWS ON THE NATURE OF THIRD

PARTY INFORMATION 11

4. RIGHT TO INFORMATION AND

PUBLIC INTEREST 14

5. DISCLOSURE OF INCOME TAX RETUNS 17

6. CONCLUSION 20

7. REFERENCES 21

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 CHAPTERIZATION

1. COMPLETE MECHANISM FOR THIRD PARTY INFORMATION

1.1 Notice To Third Party Regarding Disclosure
1.2 Third Party To Make Representaion Within 10 Days From The Date Of Receipt
Of Such Notice.
1.3 Decision To Be Taken By The PIO In 40 Days After Receipt Of The Request
Under Section 6 In Third Party Case
1.4 Right To Appeal By Third Party

2. IMPORTANT CASE LAWS ON THE NATURE OF THIRD PARTY

INFORMATION
1.1. J.B. Kohli v. New Delhi Municipal Council (NMDC)
1.2 Reliance Industries Ltd. v. Gujarat State Information Commission
1.3 Ujjal Dasgupta v. Centre for Development of Advanced Computing (C-DAC),
1.4 K.K. Mahajan vs. Cantonment Executive Office

3. RIGHT TO INFORMATION AND PUBLIC INTEREST

3.1 Meaning Of The Term Public Interest
3.2 Harm and Public Interest Test
3.3 Public Interest Test Under Section 8 Of The Act

4. DISCLOSURE OF INCOME TAX RETURNS

4.1 Girish Ramchandra Deshpande vs. Central Information Commission & ors
4.2 Naresh Kumar Trehan v. Rakesh Kumar Gupta
4.3 Milap Choraria v. CBDT
4.4 S. Saran v. Rashtriya Ispat Nigam Ltd
4.5 Farida Hoosenally, Mumbai v. Chief Commissioner

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 Title of the proposed study
“An Analysis of Third Party Information In The light of Disclore of Inforation as To
Income Tax Returns”
 Literature Survey/Review

The following Primary and Secondary sources have been referred to ;

1. Primary Sources- Several Books and statutes are referred

2. Secondary Sources- it includes several Journals and websites

 Hypotheses

The following hypotheses would be taken account of in this study and they have been
examined in the course of discussion. A conclusion has been drawn to assess whether
the hypotheses proposed were true to their extent of statement.

1. What do we mean by Third party Information?

2. What are the machanisms of Third party Information under the RTI Act?
3. What are the situations under which these informations can be disclosed without
the consent of the person?
4. Whether Income Tax Returns filed by the assessee can be disclosed under any
circumstances?
 Research design/methodology

In accordance with the objectives of the present study, doctrinal research design has
been adopted. The doctrinal design has been used to study the provisions related to
Secondary market-meaning, significance, functions, and intermediaries. Doctrinal
Research is a research, as we all know, based on the principles or the propositions
made earlier. It is more based on the sources like books of the library, and through
resources collected through access to various websites. For the purpose of the
Research Project, the Researcher has collected relevant materials from books on
investment law and also from various websites. The Research has been done primarily
with the help of case laws and leading judgements of various courts as well as
legislative provisions. Various articles from the internet sources have also been
referred.

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ABSTRACT

That information which involves the rights of privacy of a third party in terms of Section
8(1)(j) RTI Act cannot be ordered to be disclosed without notice to such third party. The
authority cannot simply come to conclusion, that too, on a concession or on the agreement of
parties before it, that public interest overrides the privacy rights of such third party without
notice to and hearing such third party”.

INTRODUCTION

“Where is the life, we have lost in the living.

Where is the Wisdom, we have in the knowledge.

Where is the knowledge, we have lost in the information.”

-Thomas Stearns Eliot1

The judicial thinking on the subject of right to know and criticism by the various agencies of
the non-disclosure of the information by the Government departments has compelled the
Central Government to enact the long awaited law on the subject to make the public
authorities open, transparent and accountable. Everyone has a right to freedom of opinion and
expression.2 With the aim to achieve all of these objectives, the Right to Information Act was
adopted in year 2005. The very Act also contains the provisions as to disclosure of third party
information by the concerned CPIO or SPIO as the case may be.

But, the Right to information guaranteed under the Right to Information Act, 2005 is not
absolute but is subject to restrictions imposed under the Act and one of such restrictions
regards to the right to privacy which can be claimed by a third party3 under section 11 of the
RTI Act. The right to privacy is our right to keep a domain around us, which includes all
those things that are part of us, such as our body, home, property, thoughts, feelings, secrets
and identity. The right to privacy gives us the ability to choose which parts in this domain can
be accessed by others, and to control the extent, manner and timing of the use of those parts

1
www.brainyquote.com, visited on 23.03.2019
2
Article 19 of the Constitution of India and Universal Declaration of Human Rights, 1948
3
Section 2(n) of the RTI Act defines ‘third party’ which means a person other than the citizen making a request
for information and includes a public authority.

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we choose to disclose.4 The right to privacy as an independent and distinctive concept
originated in the field of Tort Law, under which a new cause of action for damages resulting
from unlawful invasion of privacy was recognized. This right has two aspects but which are
two faces of the same coin:

1. The general law of privacy which affords a tort action for damages resulting from an
unlawful invasion of privacy; and
2. The statutory recognition given to the right to privacy which protects personal privacy
and confidentiality against unlawful governmental invasion.5

Again. the income tax returns filed by the assessee are a kind of personal information and the
disclosure of these informations will result in the violation of right to privacy vested in him
by the virtue of Article 21 of the Constitution of India.

Therefore, in the present research paper, I am going to find out the answers to various
questions relating to third party information. And the questions are as follows;

1. What do we mean by Third party Information?

2. What are the machanisms of Third party Information under the RTI Act?
3. What are the situations under which these informations can be disclosed without
the consent of the person?
4. Whether Income Tax Returns filed by the assessee can be disclosed under any
circumstances?

4
“Privacy in the Digital Environment” Haifa Center of Law & Technology, 2005, pp. 1-12. Retrieved from
visited on 09-03-2011.
5
R. Rajagopal v. State of Tamil Nadu, AIR 1995 SC 264.

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CHAPTER 1

COMPLETE MECHANISM FOR THIRD PARTY INFORMATION

Section 11 of the RTI Act lays down that the disclosure of such information or record which
relates to or supplied by a third party except in the case of trade or commercial secrets
protected by law, may be allowed if the public interest in disclosure outweighs in importance
any possible harm or injury to the interests of such third party. In the present world of
internet, wi-fi, 3G and e-governacne, it is very difficult to have privacy and confidentiality.

This section provides complete mechanism on providing third party information to the
applicant with certain obligations on the part of PIO and the third party, viz.

1. Notice to third party regarding disclosure;

2. Third party to make representaion within 10 days from the date of receipt of such notice;
3. Decision to be taken by the PIO in 40 days after receipt of the request under section 6 in
third party case; and
4. Right to appeal by third party.

Let us see different provisions under different heads.

1.1 Notice To Third Party Regarding Disclosure

Where a Central Public Information Officer or the State Public

Information Officer, as the case may be, intends to disclose any information or
record, or part thereof on a request made under this Act, which relates to or has been
supplied by a third party and has been treated as confidential by that third party, the
Central Public Information Officer or State Public Information Officer, as the case
may be, shall, within five days from the receipt of the request, give a written notice
to such third party of the request and of the fact that the Central Public Information
Officer or State Public Information Officer, as the case may be, intends to disclose
the information or record, or part thereof, and invite the third party to make a
submission in writing or orally, regarding whether the information should be
disclosed, and such submission of the third party shall be kept in view while taking
a decision about disclosure of information.6

6
Section 11(1) of the RTI Act

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 But in the case of trade or commercial secrets protected by law, disclosure may be
allowed if the public interest in disclosure outweighs in importance any possible
harm or injury to the interests of such third party.7

1.2 Third Party To Make Representaion Within 10 Days From The Date Of
Receipt Of Such Notice

Where a notice is served by the Central Public Information Officer or State

Public Information Officer, as the case may be, under sub-section (1) to a third party
in respect of any information or record or part thereof, the third party shall, within
ten days from the date of receipt of such notice, be given the opportunity to make
representation against the proposed disclosure.8

1.3 Decision To Be Taken By The PIO In 40 Days After Receipt Of The Request
Under Section 6 In Third Party Case

Notwithstanding anything contained in Section 7, the Central Public

Information Officer or State Public Information Officer, as the case may be, shall,
within forty days after receipt of the request under Section 6, if the third party has
been given an opportunity to make representation under sub-section (2), make a
decision as to whether or not to disclose the information or record or part thereof and
give in writing the notice of his decision to the third party.9
1.4 Right To Appeal By Third Party

A notice given under sub-section (3) shall include a statement that the third
party to whom the notice is given is entitled to prefer an appeal under section 19
against the decision.10

7
Proviso to Section 11(1) of the RTI Act
8
Section 11(2) of the RTI Act
9
Section 11(3) of the RTI Act
10
Section 11(4) of the RTI Act

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CHAPTER 2

IMPORTANT CASE LAWS ON THE NATURE OF THIRD PARTY

INFORMATION

There are a series of judgment where the nature of third party informations have been
elaborated and these are;

2.1 J.B. Kohli v. New Delhi Municipal Council (NMDC)11

The Central Information Commission in this very case clarified the following two issues on
the informaion supplied by the third party:

1. Every document provided by the third party is not governed by the provision of section
11(1) of the Act. It is only those documents which are personal or private in nature attract
the provisions of section 11(1). Otherwise, when public documents are provided by the
third party because of their public nature, such documents are not governed by this
section. It may also be due to the added reason that such public documents are already in
public domain and no consent for disclosure of such information is required from any
individual. Thus, section 11(1) of the RTI Act is applicable to only that information
which has been given in good faith or in confidence by a third party.
2. The second issue clarified in this matter that the third party who was involved at lower
level, has to be heard by the Commission at appeal level also. Such third party has a right
to be heard when he was involved at a lower level. If it is not allowed it would be against
the principles of natural justice and fairplay, such third party has a right to protect his
interest at every level, once he is involved in the proceedings.

The notice from the PIO was required only when there was an intention to disclose
information supplied by a third party. It means that the provision of section 11(1) attracts
only when there is an intention to discloce the information by the PIO.12

2.2 Reliance Industries Ltd. v. Gujarat State Information Commission13

Justice D.N. Patel observed in this case that it is the duty vested in the Public Information
Officer (PIO) to give an opportunity of personal hearing to the third party, to get his
submissions. Whether third party treats the information as confidential? Otherwise

11
Appeal No. CIC/WB/A/2007/01650 dated 8th May, 2009.
12
P. Muthaiah v. P.M.O., CIC/WB/A/2007/1645 dated 11h May, 2009.
13
AIR 2007 Guj. 203.

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 information should be disclosed i.e. if the information is relating to or is supplied by the
third party, then PIO is duty bound to declare that information. Therefore, section 11(1)
of the Right to Information Act, 2005 gives mandate to Public Information Officer to
give written notice to third party, if PIO intends to disclose information relating to third
party.
2.3 Ujjal Dasgupta v. Centre for Development of Advanced Computing (C-DAC),
Pune14

The appellant asked for the information pertaining to the project ANVESHAK, it was
software developed by C-DAC, Pune. This software was developed for Research and
Anaysis Wing (R&AW). The information was rejected on account of its sensitive and secret
nature. The appeal was also rejected and a writ petition was filed by the appellant before the
High Court. The case was remanded back to CIC by the High Court and the relevant
observations of the Court are as under:

“It is plain to this Court from a reading of sections 11 and 19(4) of

the RTI Act that once the CIC acknowledges that the information sought
pertains to a third party, in this case, R&AW, then without notice to such
third party and hearing its views in the matter, the CIC cannot proceed
further in the matter. Whether in fact the public interest in the disclosure of
the information outweighed in importance any possible harm or injury to the
interest of such third party in terms of the provisions of section 11(1) of the
RTI Act, had to be decided by the CIC only after hearing such third party in
terms of the provisions of section 11(1) of the RTI Act, had to be decided by
the CIC only after hearing such third party. Inasmuch as the software of the
Project Anveshak has been developed exclusively for the R&AW, the
question of disclosure of any such information had to be decided only after
hearing the R&AW.”

Section 11(4) of the Act provides also for intimation to the third party regarding his right to
appeal by way of the notice of decision as provided under section 11(3). The third party has
a right to appeal under section 19 of the Act in case he or she is not satisfied with the
decision of the PIO conveyed to him or her under section 11(3). The statement to this effect

14
Appeal/complaint No. CIC/AD/C/X/2009/000031, CIC/AD/A/2009/000191, 000358 and CIC/SG/A/
2008/00311/AD dated 29th September, 2010.

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to be incorporated in the notice is simply to make the proceedings more transparent and to
ensure that the interest of the third party do not suffer due to the ignorance of the provisons
of the Act.

2.4 K.K. Mahajan vs. Cantonment Executive Office15

The appellant, an employee of a public authority, had applied for some information
relating to the prosecution of another employee (third party), because under similar
circumstances the appellant was convicted while the other employee was exonerated.
The public authority refused to provide him the information he had asked for on the
ground that the third party had refused the disclosure of information about it to the
applicant.
Judgment: The CIC held that the RTI Act does not give a third party an automatic right
to order the public information officer (PIO) of a public authority, not to disclose
information pertaining to it.
The CIC further held that the public authority is required to evaluate the third party’s
case in terms of the provisions of Section 8(1)(j) and Section 11(1) of the RTI Act, 2005,
and find out that the information asked is not barred from disclosure.
Even if the information is barred from disclosure then the public authority is to examine
if it would be in the public interest to disclose the information sought and its disclosure
will outweigh harm if any to the individual third party. The public authority has to arrive
at the findings by properly assessing the facts and circumstances of the case. A speaking
order should thereafter be passed accordingly.16

15
(CIC/AT/A/2006/00014, dated 22/5/2006),
16
https://pria.org/uploaded_files/article_category/Analysis_of_Judgments_of_the_Central_Information_Commis
sion_on_the_RTI_Act.pdf

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CHAPTER 3
RIGHT TO INFORMATION AND PUBLIC INTEREST
Right to information and Public Interest are inextricably bound up and are different sides
of a same coin. Right to information act is a tool of a public nature which is exclusively
made for the public knowledge and greater transparency. Public interest can arise in field
of healthcare, public administration, education, employment etc. With the development
of time and law, many instances of PubliC Interest Litigation has arose where public
spirited citizens files case of greater public interest in the court of law on behalf of
affected group of people.
The democracy cannot exist unless all citizens have a right to participate in the affairs of
the polity of the country. The right to participate in the affairs of the country is
meaningless unless the citizens are well informed on all sides of the issues, in respect of
which they are called upon to express their views. One-sided information,
disinformation, misinformation and non -information, all equally create an uninformed
citizenry which makes democracy a farce when medium of information is monopolized
either by a partisan central authority or by private individuals or oligarchy organizations.
This is particularly so in a country like ours where about 65 per cent of the population is
illiterate and hardly 1 1/2 per cent of the population has an access to the print media
which is not subject to pre-censorship.
3.1 Meaning of The Term Public Interest
It consists of two words ‘Public’ and ‘Interest’. The word Public, as per merriam
webster dictionary means, exposed to general view.17
‘Interest’ is defined as a feeling that accompanies or causes special attention to an object
or class of objects:
The exact and precise meaning of term ‘Public Interest’ is hard to define.‘Public Interest’
is not defined in Right to Information Act, 2005, nor in any Right/freedom to
Information law present inthe world. This term is not defined in the Central Act
deliberately as it is expected from the public authority to consider merit of each case
individually and define it accordingly.

17
www.legalserviceindia.com

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The idea of transforming the interests of many people into some notion of a common good is
of course for many people the central task of the whole political process. Aristotle took the
idea of the “common interest” as the foundation for his distinction between “right”
constitutions, in the common interest, and “wrong” constitutions that were merely in the
interests of the rulers.18

3.2 Harm and Public Interest Test

The so-called harm and public interest tests flow from the requirement that restrictions on the
right of access to information be proportionate and necessary. Pursuant to the harm test, a
public authority must demonstrate that a disclosure threatens to cause harm to a protected
interest to justify withholding. The harm test requires that the state shows a risk of a
substantial and demonstrable harm to the legitimate interest. It must demonstrated that the
limitation is related to the identified legitimate aim, the disclosure would cause substantial
harm to the aim and harm is sufficiently specific, concrete, imminent and direct and not
speculative or remote.

The proportionality also requires a balancing act, whereby the harm of disclosure is weighed
against the public interest. The public interest test requires that a public authority, or
oversight body, weight the harm that disclosure would cause to the protected interest against
the public interest served by disclosure of the information. The existence of public interest
test in an access to information law is considered as a sign of the strength of the right.

3.3 Public Interest Test Under Section 8 Of The Act

Term ‘public interest’ is mentioned in Right to Information under Section 8(1) (j) and 8(2) in
regard with right to privacy and public harm. The decision has to be based on objective
satisfaction recorded for ensuring that larger public interest outweighs unwarranted invasion
of privacy or any other factors stated in the provision.19

Section 8(2) of the RTI Act, 2005, provides that notwithstanding anything in the Official
Secrets Act, 1923, nor any of the exemptions permissible in accordance with sub-section (1),
a public authority may allow access to information, if public interest in disclosure outweighs
the harm to the protected interests. This is a general provision striking a balance betweem the
public interest and the protected interest. In other words, this power is given to the Public

18
https://cic.gov.in/sites/default/files/RTI%20and%20Public%20Interest%20by%20shristi.pdf
19
https://cic.gov.in/sites/default/files/RTI%20and%20Public%20Interest%20by%20shristi.pdf

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Authority and not to the Public Information Officer (PIO) and thus, an officer who is
empowered to take a decision on behalf of the public authority should only decide to allow
access to information, where public interest in disclosure outweights the harm to the
protected interest. The information sought in public interest or for serving a public purpose
shall not be seemed as exempt from disclosure.

The Central Information Commission has made this observation in view of the welfare aspect
of the Right to Information Act. It is basically the public interest which has been given due
place simultaneous with the personal right of a citizen to seek information. The exemptions
mentioned in section 8(1) of the Right to Information Act, 2005, are subject to a public
interest override, contained in section 8(2) which provides that notwithstanding anything in
the Official Secrets Act, 1923, nor any of the exemptions permissible in accordance with sub-
section (1), a public authority may allow access to information, if public interest in disclosure
outweighs the harm to protected interests.

The Second Administrative Reforms Commission, in its first Report on June, 2006 has
correctly identified RTI as the “master key to good governance” and has recommended the
abolition of India’s Official Secrets Act, 1923.20

20
http://shodhganga.inflibnet.ac.in/bitstream/10603/102441/11/11_chapter-4.pdf

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 CHAPTER 4
DISCLOSURE OF INCOME TAX RETURNS
Income tax returns filed by a person are confidential in nature and it can never have a
connection with public activity. These kinds of informations are protected under Section
8 of the RTI Act. And the public authorities are under no obligation to disclose such
informations. There are series of judgments regarding the non-disclosure of these kind of
informations, and these are;
4.1 Girish Ramchandra Deshpande vs. Central Information Commission & ors.21

The Hon’ble Supreme Court of India in had held as under:

“The details disclosed by a person in his income tax returns are

“personal information” which stand exempted from disclosure under
clause (j) of Section 8(1) of the RTI Act, unless involves a larger
public interest and the Central Public Information Officer or the State
Public Information Officer or the Appellate Authority is satisfied that
the larger public interest justifies the disclosure of such information.”
4.2 Naresh Kumar Trehan v. Rakesh Kumar Gupta22

The Hon’ble High Court of Delhi in the decision of had observed as under:

“Indisputably, Section 8(1)(j) of the Act would be applicable to the information

pertaining to Dr Naresh Trehan23 and the information contained in the income
tax return would be personal information under Section 8(1)(j) of the Act.
However, the CIC directed disclosure of information of Dr Trehan also by
concluding that income tax returns and information provided for assessment was
in relation to a "public activity." In my view, this is wholly erroneous and
unmerited. The act of filing returns with the department cannot be construed as
public activity. The expression "public activity"would mean activities of a
public nature and not necessarily act done in compliance of a statute. The
expression "public activity" would denote activity done for the public and/or in
some

21
SLP(C) No. 27734 of 2012 dated 03/10/2012

22
in W.P.(C) 85/2010 & CM Nos.156/2010 & 5560/2011 dated 24.11.2014
23
(petitioner in W.P.(C) 88/2010)

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 manner available for participation by public or some section of public. There is
no public activity involved in filing a return or an individual pursuing his
assessment with the income tax authorities. In this view, the information relating
to individual assessee could not be disclosed. Unless, the CIC held that the same
was justified "in the larger public interest"
4.3 Milap Choraria v. CBDT24

The daughter-in-law of the applicant has filed criminal case against his son and other
family members under section 498 of Indian Penal Code read with sections 3 and 4 of the
Dowry Prohibition Act and Domestic Violence Act. One of the grounds in the FIR
accused the family for demanding dowry valued at about Rs. 50 lakhs. It is in this
context that the appellate has requested for information relating to year-wise income and
expenditure shown by his daughter-in-law in her income tax returns for the last few
years. Authority refused to disclose the information in terms of sections 8(1)(d), 8(1)(e),
8(1)(g) and 8(1)(j) of the RTI Act, 2005. The appellant pleaded before the Commission
that this information is required by him to defend him in the criminal case. The
Commission held that the information sought by the applicant is third party information
and is exempted from disclosure under section 8(1)(j) of the RTI Act. The appellant is
not without remedy to protect himself from malicious prosecution as he can move the
appropriate Court and obtain orders for the production of Income Tax Returns before the
Court which the Income Tax Department is duty bound to do and decide to disclose or
otherwise. Accordingly, the appeal for disclosure was refused.

4.4 S. Saran v. Rashtriya Ispat Nigam Ltd.25

The Commission held that the property returns filed by the employees do not constitute
public action, as these are submitted under fiduciary capacity, which is exempt u/s
8(1)(e)&(j) of the Act from disclosure of information. As regards grievances of the
appellant on service matters, there is no provision in the Act to deal with such matters.
The appellant had not established the public interest in seeking personal information.

24
CIC/AT/A/2008/000628 dated 15.06.2009
25
CIC/MA/A/2006/00509, Decision dated 11th September, 2006.

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 4.5 Farida Hoosenally, Mumbai v. Chief Commissioner26

Commission of Income Tax-IX, Mumbai held that Income Tax Returns filed by the
assessee are confidential information, which include details of commercial activities and
that it relates to third party. These are submitted in fiduciary capacity. There is also no
public action involved in the matter. Disclosure of such information is therefore
exempted under section 8(1)(d)&(j).

26
Appeal No. 22/IC(A)/2006, F.No. 11/52/2006-CIC dated 30th March, 2006.

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 CONCLUSION

Section 11 of the Act provides the procedure of disclosure of 'third party' information.
According to it, if a Public Information Officer intends to disclose an information supplied
by a third party which the third party has treated as confidential, the PIO, before taking a
decision to disclose the information shall invite the third party to make submission in the
matter. The third party has a right to make an appeal to the Departmental Appellate
Authority, a second appeal to the concerned Information Commission. The PIO cannot
disclose such information unless the procedure prescribed in section 11 is completed. As
defined in clause (a) of Section 2 of the Act, 'third party' includes a public authority. Reading
of the definition of the term, 'third party' and Section 11 together makes it clear that if a
public authority 'X' receives some information from another public authority 'Y' which that
public authority has treated as confidential, then 'X' cannot disclose the information without
consulting 'Y', the third party in respect of the information and without following the
procedure prescribed in Section 11 of the Act. Is it a statutory requirement, non-compliance
of which may make the PIO liable to action.

From the discussions under Chapter 4 of the paper, it appears that the Income Tax Returns
have been rightly held to be ‘personal information’ exempted from disclosure under clause
(j) of section 8(1) of RTI Act by the CPIO.

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 REFERENCES
Websites referred;
 http://shodhganga.inflibnet.ac.in/bitstream/10603/102441/11/11_chapter-4.pdf
 https://cic.gov.in/sites/default/files/RTI%20and%20Public%20Interest%20by%20shri
sti.pdf
 www.legalserviceindia.com
 https://pria.org/uploaded_files/article_category/Analysis_of_Judgments_of_the_Centr
al_Information_Commission_on_the_RTI_Act.pdf
 “Privacy in the Digital Environment” Haifa Center of Law & Technology, 2005, pp.
1-12. Retrieved from visited on 09-03-2011.
 www.brainyquote.com,

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