31.
| (1) The Commissioner may, for the purposes of this Act, direct in writing any person to furnish to him before a date specified in the direction-
| | (a) a return containing such particulars as he may require; and | | |
| | (b) such explanation in writing as he may require in respect of any particulars specified in any return so furnished, | | |
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| (2) Any person furnishing any document under subsection (1) of this section may transmit with such document a request in writing that the contents of such document should be treated as confidential and, where such request is made, the contents of such document shall not be disclosed without the consent previously obtained of such person. |
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| (3) Nothing in the preceding provisions of this section shall be deemed to require or permit any person to disclose any explanation or to produce any document in any case where such disclosure or production by that person is prohibited by or under the provisions of any written law other than this Act. |
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Sri Lanka Consolidated Acts