Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAdmissibility of statement and documents in evidence
| 176. Where any statement is made, or documents 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 authorized 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 171 or .section 172 or section 173 of this Act. |