8.
| (1) Except in the performance of his duties under this every officer employee of the Department of Inland Revenue or of the Urban Development Authority shall preserve and aid in preserving secrecy with regard to all matters that may come to his knowledge in the administration of this Act. |
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| (2) Any officer or employee of the Department of Inland Revenue or of the Urban Development Authority 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 five thousand rupees. |
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| (3) For the purposes of this section
| | (a) any public officer, or | | |
| | (b) any officer of a local authority, who is authorized by the Urban Development Authority to act for, and on behalf of, the Urban Development Authority for the purposes of this Act, shall be deemed to be an officer of the Urban Development Authority. | | |
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Sri Lanka Consolidated Acts