178.
| (1) Except in the performance of his duties under this Act, every person who has been appointed or is deemed to be appointed under or who has been employed 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 relates or his authorized representative or to the Minister or the Secretary to the Ministry of the Minister in charge of the subject of Finance nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner General |
|
| (2) Every person appointed or deemed to be appointed under or 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 may before acting under this Act, take and subscribe an oath of secrecy in the prescribed form before a Justice of the Peace. |
|
| (3) No person appointed or deemed to be appointed under or employed in carrying out the provisions of this Act shall be required to produce in any court any return, document, or assessment, or to divulge or communicate to any court any matter or thing corning to his notice in the performance of his duties under this Act except as may be necessary for the purposes of giving effect to the provisions of this Act or of any other written law administered by the Commissioner-General. |
|
| (4) Notwithstanding anything contained in this section, any officer of the Department of Inland Revenue may communicate any mailer which comes to his knowledge in the performance of his duties under this Act or under any other written law administered by the Commissioner-General to -
| | (a) any other officer of that Department, if the communication of such matter is necessary for the performance of any duty under this Act or such other written law; | | |
| | (b) the Commissioner of Revenue of any Provincial Council, being a matter which relates to the turnover, for any period commencing on or after January 1, 1991, of any wholesale or retail trade or business carried on by any person or partnership within the Province for which such Provincial Council is established to such an extent as the Commissioner- General may deem necessary to enable such Commissioner to ascertain such turnover; | | |
| | (c) the Income Tax Authority of any territory of the Commonwealth of Nations to such an extent as the Commissioner-General may deem necessary to enable such Authority to grant relief from income tax paid in Sri Lanka ; and | | |
| | (d) the Income Tax Authority of any country with which an agreement has been entered into for affording relief from double taxation, | | |
|
|
| (5) Notwithstanding anything contained in the preceding provisions of this section the Commissioner-General shall"
| | (a) if required by a commission established under the Special Presidential Commissions of Inquiry Law, No 7 of 1978, furnish as specified in a notice issued by such commission, all information available to him relating to the affairs of any person, whose conduct is being inquired into by the commission or of the spouse or a son or daughter of such person, or of any other person specified by the commission and to produce or furnish as so specified in the notice any document relating to such person, spouse, son or daughter or other person as the ease may be, which is in the possession or under the control of the Commissioner-General ; | | |
| | (b) if required by the Attorney-General, in the course of an investigation of an allegation of bribery against any person or after the commencement of prosecution or an arrangement of any person for bribery, furnish, as specified in the notice issued to him, all information available to him relating to the affair, of such person or of the spouse or a son or daughter of such person, and produce or furnish, as specified in the notice, any document of a certified copy of any document relating to such person, spouse, son or daughter which is in the possession or under the control of the Commissioner-General ; | | |
| | (c) if required by a commission appointed under the Commissions of Inquiry Act, furnish as specified in a notice issued to him, all information available to him relating to the affairs of any person whose conduct is being inquired into by the commission or of the spouse or a son or daughter of such person and produce or furnish as specified in such notice, any document or a certified copy of any document relating to such person, spouse, son or daughter which is in the possession or under the control of the Commissioner General. | | |
| | (d) report to the Attorney-General for investigation any case which he suspects from information available to him that any person is guilty of bribery | | |
|
|
| (6) Notwithstanding anything contained in the preceding provisions of this section, any officer of the Department of Inland Revenue shall at the request of the Land Reform Commission established under the Land Reform Law, No 1 of 1972, disclose to such Commission such particulars relating to the affairs of any person that may come to his Knowledge in the performance of this duties under this Act, as may be required by such Commission for the exercise of its powers and the discharge of its functions under that Law |
|
| (7) 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 authorised by him in that behalf to have access to any hooks. records , returns or other documents as may be necessary for the performance of his official duties |
|
| (8) Notwithstanding anything in the preceding provisions of this section the Commissioner General or any person authorized in that behalf by the Commissioner -General may, from time to time, cause to be published in such manner as the Commissioner-General may consider expedient,"
| | (a) a list containing the names and addresses of all the taxpayers and the total income declared in the returns of such taxpayers in respect of any year of assessment and, where the Commissioner- General consider it necessary, then principal sources of income, and | | |
| | (b) particulars relating to any person who has been convicted in any court of law for any offence under this Act or on whom a penalty has been imposed by the Commissions General under section 104 or under section 143 | | |
|
|
| (9) Where lot the purposes of prosecuting any director , manager. or other officer or employee of an insurance business who has acted in a manner prejudicial to the interest of the holder of policies issued in respect of that business, the Attorney-General by written notice requires the Commissioner General to furnish such information relating to the assets of such director, manager, other officer or employee as is in the possession of the Commissioner- General. the Commissioner-General shall, notwithstanding anything in the preceding provisions of this section, furnish such information to the Attorney General |
|
| (10) Notwithstanding anything contained in the preceding provisions of this section, where it appeals to the Commissions General from any matter which comes to his knowledge in the pet performance of his duties under this Act, 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 Director - General of Customs, as the case may be, any inhumation relating to the commission of the offence or any articles, books of account or the documents necessary or useful for the purpose of proving the commission of such offence |
|
| (11) Where the Commissioner-General has under subsection (10) communicated or delivered to the Controller of Exchange or the Director-General of Customs any information relating to the commission, or any articles, books of account or other documents necessarily or useful lot 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-General or any other officer of the Department of Inland Revenue may notwithstanding anything to the contrary in the preceding provisions of this section, in any proceeding against such person lot that offence give evidence relating to such information articles, books of account of other documents and produce or cause to be produced any returns, books of account, other documents or articles he may be required to produce in such proceedings The Commissioner General or such other officer may produce or cause to be produced in court for the purpose of such proceedings a copy of any particulars contained in any return, books of account or other document and such copy shall, notwithstanding anything in the Evidence Ordinance relating to the proof of documents be admissible in evidence . |
|
| (12) Nothing in the preceding provisions of this section shall be read or construed as empowering the Minister or the Secretary to the Ministry of the Minister to have access to or to examine, any records or documents relating to the affairs of any person, in the possession, custody or control of the Commissioner-General. |
|
| (13) Nothing in the preceding provisions of this section shall be read or construed as requiring the Commissioner- General to disclose such particulars relating to the affairs of any person as may come to his knowledge through the exchange of information in pursuance of any agreement entered into between the Government of Sri Lanka and Government of any other territory and referred to in section 92 of this Act, to any person or authority other than any person or authority involved in the assessment or collection of, or the enforcement of, or the prosecution in respect of any offence relating to, the taxes which are the subject of that agreement. |
|
|
Sri Lanka Consolidated Acts