154.
| (1) Except in the performance of his duties under this Part of this Act, every person who is or has been employed in carrying out or in assisting any person to carry out the provisions of this Part of this Act, shall preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Part of this Act, and shall not communicate any such matter to any person other than the person to whom such matter relates or his authorized representative or to the Minister or the Permanent Secretary to the Ministry of Finance nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner. |
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| (2) Every person employed in carrying out the provisions of this Part of this Act shall before acting under this Part of this Act, and the Minister and the Permanent Secretary to the Ministry of Finance may before acting under this Part of 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 employed in carrying out the provisions of this Part of this Act shall be required to pro duce in any court any return, document or assessment or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Part of this Act, except as may be necessary for the purpose of carrying into effect the provisions of this Part of this Act or any other written law administered by the Commissioner. |
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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 Part of this Act or under any other written law administered by the Commissioner to any other officer of that Department if the communication is necessary for the performance of any duty under this Part of this Act and the Commissioner may, notwithstanding any thing in the Evidence Ordinance relating to the proof of documents, produce or cause to be produced in any court, in any proceedings under this Part of this Act, a copy of any particulars contained in any return or document received by him or in his possession under this Part of this Act or under any other written law administered by him, certified by him or on his behalf to be a correct copy of such particulars: |
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| (5) Notwithstanding anything contained in this section, the Commissioner may permit the Auditor-General or any officer of the Department of the Auditor-General duly authorized by him in that behalf to have such access to any records or documents as may be necessary for the performance of his official duties. The Auditor-General or any officer authorized by him under this subsection shall be deemed to be a person employed in carrying out the provisions of this Part of this Act for the purposes of subsection (2). |
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Sri Lanka Consolidated Acts