72.
| (1) Every person who is or has been employed or Official Secrecy, engaged in carrying out or in assisting any person in carrying out the provisions 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 Act, and shall not communicate any such matter to any person other than the person to whom such matter relate or to the Minister or to the Secretary to the Ministry of the Minister incharge of the subject of Finance or suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner-General |
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| (2) Every person employed in carrying out the provisions of this Act shall, before acting under this Act, and the Minister and the Secretary to the Ministry of the Minister in charge of the subject of Finance shall 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 employed in carrying out the provisions of this Act shall be required to produce in any court any return, document or to divulge or communicate to any court any matter or thing coming to his notice in the performance of his duties under this Act, except as may be necessary for the purpose of carrying into effect the provisions of this Act or 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 to any other officer of the Department if the communication is necessary for the performance of any duty under this Act or under any other written law administered by the Commissioner-General and the Commissioner-General may, notwithstanding anything in the Evidence Ordinance relating to the proof of documents, produce or cause to be produced in any Court, in any proceedings under this Act, a copy of any return or document received by him or in his possession under this Act or under any other written law administered by him and certified by him or on his behalf to be a correct copy : |
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| (5) Notwithstanding anything contained in this section the Commissioner-General may permit the Auditor-General or any officer of the Department of the Auditor-General duly authorized by him in that behalf to have 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 section shall be deemed to be a person employed in carrying out the provision of this Act for the purposes of subsection (2) of this section. |
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| (6) Notwithstanding anything contained in this section where it appears to the Commissioner-General from any matter which comes to his knowledge in the performance of his duties under this Act, that any person has committed an offence under the Customs Ordinance or the Excise Ordinance or Excise (Special Provisions) Act, No. 13 of 1989, he may communicate with or deliver to the Commissioner of Excise or the Director-General of Customs as the case may be, any information relating to the commission of the offence or any articles, books of accounts or any other documents necessary or useful for the purpose of proving the commission of such offence. |
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Sri Lanka Consolidated Acts