“Revenue officer” in this section means an officer employed in or about the business of any branch of the public revenue.
Section 125 is intended for greater participation of public in the matter of crime detection and offences against public revenue. It lays down that the police officer and the magistrate cannot be compelled to disclose the source of information as to commission of offence. The name and identity of informers are to be kept secret so as to encourage and assist police officers and magistrates in detecting offenders. They are also obliged by this section to maintain secrecy of such information. It is public policy that source of information should not be divulged. The privilege contemplated in Section 125 is merely in respect of the source of the information.