73.
| (1) Except in the performance of Ms duties under this Act, every person who has been appointed under of who is or has been employed in carrying out or in assisting any person to carry out the provisions of this Act, shall preserve and aid in preserving secrecy with regard to all matters relating to the estate of any deceased person that may come to his knowledge in the performance of his duties person or the authorized representative of such executor or to the Minister or the Secretary to the Ministry of to any records in the possession, custody or control of the Commissioner-General. |
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| (2) Every person appointed under or employed in carrying , Out the provisions of this Act shall before act acting under ; this Act ,and the minister and the Secretary to the this Act ,and the Minister and the . minister and of the Minister may, before acting under this Act take and subscribe before a Justice of the Peace an oath of secrecy in the prescribed form. |
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| (3) No person appointed under or employed in carrying out the provisions of this Act shall be required to produce in any court any declaration, document or assessment delivered or furnished under this Act or to divulge or communicate to any court any matter or thing coming to his notice in the performance of his duties under thin Act, except as may be necessary for the purpose of carrying into effect the provisions of this Act or of any other written law administered by the Commissioner-General. |
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| (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 Act or under any other written law administered by the Commissioner- General
| | (a) to any other officer of that Department. if the communication is necessary for the performance of any duty under this Act or any such other written law, | | |
| | (b) to the Estate Duty Authority of any country to such extent as is necessary to enable such Authority to grant relief from estate duty payable in that country in respect of the estate of a deceased person. | | |
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| (5)Notwithstanding anything in the preceding provisions of this section the Commissioner-General shall -
| | (a)produce in any court in which testamentary proceedings relating to the estate of a deceased person have been instituted, any declaration, return or assessment relating to such estate which has been delivered or furnished to him under this Act, if required to do so by such court; and | | |
| | (b)furnish all information available to him under this Act relating to the affairs of any person, if required to do so by any such Commission or officer as is referred to in subsection (5) or subsection (6) or subsection (7) or subsection (8) or subsection (9 or subsection (10) or subsection (11) of section 158 of the Inland Revenue Act, No. 28 of 1979. | | |
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Sri Lanka Consolidated Acts