4. Section 4 of the principal enactment is hereby amended as follows : -
| (1) in subsection (1) of that section, by the substitution, for the words " authorized representative, ", of the words " authorized representative or the Minister of Finance or the Permanent Secretary to the Ministry of Finance, who shall take and subscribe the oath of secrecy before a Justice of the Peace in the prescribed form, " ; |
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| (2) in subsection (3) of that section, by the substitution, for the words " effect the provisions of this Ordinance.", of the words " effect the provisions of this Ordinance or of any other written law administered by the Commissioner. " ; |
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| (3) by the substitution, for subsection (4) of that section, of the following subsection : -
| | " (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 Ordinance or under any other written law administered by the Commissioner-
| | | (a) to any other officer of that department if the communication is necessary for the performance of any duty under this Ordinance, and |
| (b) to the income tax authority of any part of Her Majesty's dominions or of any place under Her Majesty's protection or suzerainty to such an extent as the Commissioner may deem necessary to enable the correct relief to be given from income tax in that part or place in respect of the payment of income tax in Ceylon, |
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| (4) by the addition, at the end of that section, of the following new subsection : -
| | " (6) Notwithstanding anything in the preceding provisions of this section, the Commissioner or any person authorized in that behalf by the Commissioner may, from time to time, cause to be published, in such manner as the Commissioner may consider expedient, a list containing the names and addresses of the taxpayers in respect of each year of assessment. ". | | |
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Sri Lanka Consolidated Acts