Declarations shall be confidential and shall not be exposed for examination or inspection by any person other than the Ruler, and the Director and his Personnel. It shall be unlawful without the consent of the Taxpayer to divulge or make known in any manner whatever to any person other than themselves the amount of particulars of items of any incomings or deduction, or other items set forth or disclosed in any declaration or in the taxpayer's records and books, or to permit any declaration or copy thereof or any record or book containing any abstract or any particulars thereof to be seen or examined by any person other than themselves. Any offence against the forgoing provisions shall be punishable by fine not exceeding K.D 113.