Sri Lanka Consolidated Acts

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Institute Of Chartered Accountants Act (No. 23 of 1959) - Sect 23

Offences and penalties

23.
(1) Any person who contravenes any provision of this Act shall be guilty of an offence and shall be liable, on conviction after summary trial before a Magistrate, to imprisonment of either description for a term not exceeding six months or to a fine not exceeding one thousand rupees or to both such imprisonment and fine.
(2) Any person who is declared by any rule in the First Schedule to be guilty of an offence under this Act shall be liable, on conviction after summary trial before a Magistrate, to a fine not exceeding five hundred rupees.
(3) No prosecution for any offence under this Act shall be instituted except by a member or officer of the Council authorized in writing for the purpose by the Council.


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