Sri Lanka Consolidated Acts

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Inland Revenue (Special Provisions) Act (No. 10 of 2003) - Sect 6

Secrecy

6.
(1) Any authority empowered to administer the laws referred to in the Schedule here to and all other officers engaged in the administration of the provisions of such laws shall at all times preserve and aid in preserving absolute secrecy in respect of the identity of the declaring and any matter or thing contained In any declaration made by any person in terms of section 2.
(2) Any oath of secrecy taken by any of the officers referred to in subsection (1) under any of the laws referred to in the Schedule hereto, shall be deemed to be an oath of secrecy taken under this Act and any person who acts in contravention of such oath shall be guilty of an offence under this Act and shall on summary trial before a Magistrate, be liable to a fine not exceeding one hundred thousand rupees or to imprisonment of either description for a term not exceeding one year or to both such fine and imprisonment.
(3) No Commission of Inquiry or Regulator, established or appointed under any written law for the time being in force shall be entitled to call upon a declaring or any person referred to in subsection (1) to divulge the identity of the declarant or any information contained in any declaration made under section 2.
(4) No Court of Law shall call upon any person referred to in subsection (1) to divulge the identity of the declarant or any information contained in any declarant on made under section 2, other than in the course of any proceedings instituted under the Commission to Investigate Allegations of Bribery and Corruption Act, No. 19 of 1994.


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