Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 66

Penal provisions relating to breach of secrecy & c

66.
(1) Every person who-
(a) being a person required to take an oath and fails to take the oath of secrecy when so required under section 72 ; or
(b) acts in contravention of the provisions of section 72 ;or
(c) aids, abets or incites any other person to act in contravention of any of the provisions of this Act,

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