Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAdmissibility of statements and documents in evidence
| 207. Where any statement is made or document is produced in relation to any matter arising under this Act, by any person who is chargeable with tax under this Act or by his authorized representative to the Commissioner-General or a Commissioner or a Deputy Commissioner, or an Assessor, then, notwithstanding anything in any other law, such statement or document shall be admissible in evidence in any proceedings against such person in respect of any offence referred to in section 202 or section 203 or section 204 of this Act. |