7. (1) Where under the Articles of the Fund Agreement, Bank Agreement and Association Agreement the Government is required to furnish these bodies with any information, the Government, or if generally or specially authorised by the Government in this behalf, the Bangladesh Bank may by order in writing require any person to furnish to such officer or other person as may be specified in the Order, such detailed information as the government or the Bangladesh Bank, as the case may be, may determine to be essential for the purpose of complying with the request of the Fund, the Bank and the Association, and any person so required shall be bound to furnish such information.
(2) Every officer or person to whom any information is required to be furnished under this Section shall be deemed to be a public servant within the meaning of section 21 of the Bangladesh Penal Code (XLV of 1860).
(3) No information obtained under this Section shall be furnished to the Fund, the Bank and the Association in such detail as to disclose the affairs of any person, and the provisions of sub-sections (1), (2) and (3) of section 54 of the Income-tax Act, 1922 (XI of 1922) as adapted in Bangladesh, shall apply in relation to information obtained under this Section as they apply to the particulars referred to in that Section.
(4) A determination of the Government or the Bangladesh Bank under sub-section (1) as to the extent of detail in which information is to be furnished shall be final, and in any prosecution under section 176 or section 177 of the Bangladesh Penal Code (XLV of 1860) in respect of any information required to be furnished under this section, it shall not be a defence to assert that the information was required to be furnished in greater detail than was essential for the purpose of complying with the request of the Fund, the Bank and the Association.
(5) No prosecution for an offence in respect of any information required to be furnished under this Section shall be instituted except with the previous sanction of the Government.