Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAdmissibility of statements and documents in evidence
| 156. Where any statement is made, or document is produced, in relation to any matter arising under this Act by any person who is chargeable with tax under this Act or by his authorised representative, to the Commissioner- General or a Commissioner or a Deputy Commissioner, or an Assessor, then notwithstanding anything in any other law, such statement or document shall be admissible in evidence in any proceedings against such person in respect of any offence referred to in section 151 or section 152 or section 153 of this Act. |