158.
| (1) Except in the performance of his duties under this Act, every person who has been appointed or is deemed to be appointed under or who is or has been employed in carrying out or in assisting any person in carrying out, the provisions of this Act, shall preserve, and aid in preserving, secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Act, and shall not communicate any such matter to any person other than the person to whom such matter relates or his authorised representative or to the Minister or the Secretary to the Ministry of Finance nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner- General. |
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| (2) Every person appointed or deemed to be appointed under or employed in carrying out, the provisions of this Act shall before acting under this Act, and the Minister and the Secretary to the Ministry of Finance may before acting under this Act, take and subscribe an oath of secrecy in the prescribed form before a Justice of the Peace. |
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| (3) No person appointed or deemed to be appointed under or employed in carrying out, the provisions of this Act shall be required to produce in any court any return, document, or assessment, or to divulge or communicate to any court any matter or thing coming to his notice in the performance of his duties under this Act, except as may be necessary for the purpose of giving into effect the provisions of this Act or of any other written law administered by the Commissioner-General |
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| (4) Notwithstanding anything contained in this section, any officer of the Department of Inland Revenue may communicate any matter which comes to his knowledge in the performance of his duties under this Act or under any other written law administered by the Commissioner-General -
| | (a) to any other officer of that Department, if the communication of such matter is necessary for the performance of any duty under this Act or such other written law, | | |
| | (b) to the Income Tax Authority of any territory of the Commonwealth of Nations to such an extent as the Commissioner-General may deem necessary to enable such Authority to grant relief from income tax or wealth tax chargeable in that territory in respect of income tax or wealth tax paid in Sri Lanka, and | | |
| | (c) to the Income Tax Authority of any country with which an agreement has been entered into for affording relief from double taxation, | | |
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| (5) Notwithstanding anything contained in the preceding provisions of the section, the Commissioner-General shall-
| | (i) if required by a commission established under the Special Presidential Commissions of Inquiry Law. No. 7 of 1978, furnish as specified in a notice issued by such commission, all information available to him relating to the affairs of any person, whose conduct is being inquired into by the commission, or of the spouse or a son or daughter of such person, or of any other person specified by the commission and to produce or furnish as so specified in the notice, any document relating to such person, spouse, son or daughter or other person as the case may be, which is in the possession or under the control of the Commissioner-General; | | |
| | (ii) if required by the Attorney-General, in the course of an investigation of an allegation of bribery against any person or after the commencement of a prosecution or an arraignment of any person for bribery, furnish, as specified in the notice issued to him, ail information available to him relating to the affairs of such person or of the spouse or a son or daughter of such person, and produce or furnish, as specified in the notice, any document or a certified copy of any document relating to such person, spouse, son or daughter which is in the possession or under the control of the Commissioner-General; | | |
| | (iii) if required by a commission appointed under the Commissions of Inquiry Act, furnish as specified in a notice issued to him, all information available to him relating to the affairs of any person whose conduct is being inquired into by the commission or of the spouse or a son or daughter of such person, and produce or furnish as specified in such notice, any document or a certified copy of any document relating to such person, spouse, son or daughter which is in the possession or under the control of the Commissioner-General; | | |
| | (iv) report to the Attorney-General for investigation any case where he suspects from information available to him that any person is guilty of bribery. | | |
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| (6) Notwithstanding anything contained in the preceding provisions of this section, any officer of the Department of Inland Revenue shall at the request of the Land Reform Commission established under the Land Reform Law, No. 1 of 1972, disclose to the Commission such particulars relating to the affairs of any person that may come to his knowledge: in the performance of his duties under this Act, as may be required by the Commission for the exercise of its powers and the discharge of its functions under that Law. |
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| (7) Notwithstanding anything contained in this section the Commissioner-General may permit the Auditor-General or any officer of the Department of the Auditor-General duly authorized by him in that behalf to have such access to any books, records, returns or other documents as may be necessary for the performance of his official duties. The Auditor-General or any officer authorized by him under this subsection shall, for the purpose of subsection (2), be deem- ed to be a person employed in carrying out the provisions of this Act. |
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| (8) Notwithstanding anything in the preceding provisions of this section, the Commissioner-General or any person authorized in that behalf, by the Commissioner-General may from time to time cause to be published in such manner as the Commissioner-General may consider expedient,-
| | (a) a list containing the names and addresses of all the taxpayers and the total income declared in the returns of such taxpayers in respect of any year of assessment and, where the Commissioner-General considers it necessary, their principal sources of income, and | | |
| | (b) particulars relating to any person who has been convicted in any court of law for any offence under this Act or on whom a penalty has been imposed by the Commissioner-General under section 98 or under section 124. | | |
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| (9) Where, for the purposes of prosecuting any director manager, or other officer or employee of an insurance business who has acted in a manner prejudicial to the interests of the holders of policies issued in respect of that business, the Attorney-General by written notice requires the Commissioner-General to furnish such information relating to the assets of such director, manager, other officer or employee as is in the possession of the Commissioner- General, the Commissioner-General shall, notwithstanding anything in the preceding provisions of this section, furnish such information to the Attorney-General. |
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| (10) Notwithstanding anything contained in the preceding provisions of this section, where it appears to the Commissioner-General from any matter which comes to his knowledge in the performance of his duties under this Act, that any person has committed an offence under the Exchange Control Act or the Customs Ordinance, he may communicate or deliver to the Controller of Exchange or the Principal Collector of Customs, as the case may be, any information relating to the commission of the offence or any articles, books of account or other documents necessary or useful for the purpose of proving the commission of such offence. |
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| (11) Where the Commissioner-General has under sub section (10) communicated or delivered to the Controller of Exchange or the Principal Collector of Customs any information relating to the commission, or any articles, books of account or other documents necessary or useful for the purpose of proving the commission, by any person of an offence tinder the Exchange Control Act or the Customs Ordinance, as the case may be, the Commissioner-General or any other officer of the Department of Inland Revenue may, notwithstanding anything to the contrary in the preceding provisions of this section, in any proceedings against such person for that offence give evidence relating to such information, articles, books of account or other documents and produce or cause to be produced any returns, books of account, other documents or articles he may be required to produce in such proceedings. The Commissioner-General or such other officer may produce or cause to be produced, in court for the purposes of such proceedings, a copy of any particulars contained in any return, books of account or other document, and such copy shall, notwithstanding anything in the Evidence Ordinance relating to the proof of documents, be admissible in evidence : |
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Sri Lanka Consolidated Acts