12. Section 124 of the principal Act, as amended by Act No. 6 of 1969, is hereby further amended by the addition, at the end of that section, of the following sub-sections: -
| " (8) Notwithstanding anything contained in the preceding provisions of this section, where it appears to the Commissioner that any person has committed an offence under the Exchange Control Act or the Customs Ordinance, he may communicate or deliver to the Controller of Exchange or the Principal Collector of Customs, as the case may be, any information relating to the commission of the offence or any articles. books of account or other documents necessary or useful for the purpose of proving the commission of such offence. |
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| (9) Where the Commissioner has under sub-section (8) communicated or delivered to the Controller of Exchange or the Principal Collector of Customs any information relating to the commission, or any articles, books of account or other documents necessary or useful for the purpose of proving the commission, by any person of an offence under the Exchange Control Act or the Customs Ordinance, as the case may be, the Commissioner or any other officer of the Department of Inland Revenue, notwithstanding anything to the contrary in the preceding provisions of this section, may upon the prosecution of such person for that offence give evidence relating to such information, articles, books of account or other documents and produce or cause to be produced any returns, books of account, other documents or articles he may be required to produce and notwithstanding anything in the Evidence Ordinance, relating to the proof of documents, the Commissioner or other officer may produce or cause to be produced, in court for the purposes of such prosecution, a copy of any particulars contained in any return, books of account or other document: |
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Sri Lanka Consolidated Acts