Sri Lanka Consolidated Acts

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Tax Amnesty Act (No. 5 of 1978) - Sect 10

Maintenance of secrecy

10.
(1) Every officer or employee of the Bank and every officer or employee of the Department of Inland Revenue shall preserve and aid in preserving secrecy with regard to all matters that may come to his knowledge in the operation of this Act :
(2) Any officer or employee of the Bank or of the Department of Inland Revenue who acts in contravention of the provisions of subsection (1) shall be guilty of an offence under this Act, and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding two thousand rupees.


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