127.—(1) No Magistrate or police officer may be compelled to say from where he or she got any information as to the commission of any offence.
(2) No revenue officer may be compelled to say from where he or she got any information as to the commission of any offence against the public revenue or the excise laws. Explanation.—“Revenue officer” in this section means any officer employed in or about the business of any branch of the public revenue or in or about the business of any Government farm.
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