Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 66

Contravention of section 43 to be an offence under this Act,

66.Every person who
(i)being a person required to take an oath of secrecy under section 73(2), acts under this Act without taking such oath.; or
(ii)acts in contravention of the provisions of section 73(2);or
(iii) aids abets or incites any other person to act contrary to the provisions of this Act,
shall be guilty of an offence and shall for each such offence be liable, on conviction after summary trial before a Magistrate, to a fine not exceeding one thousand rupees, or to imprisonment of either description for a term not exceeding six months, or to both such fine and imprisonment.

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