124.
| (1) Except in the performance of his duties under this Act, every person who has been appointed under or who is or has been employed in carrying out or in assisting any person to carry 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 Permanent Secretary to the Ministry of Finance nor suffer or permit any person to have access to any records in the possession, custody, or control of the Commissioner. |
|
| (2) Every person appointed under or employed in carrying out the provisions of this Act shall before acting under this Act, and the Minister and the Permanent Secretary to the Ministry of Finance may before acting under this Act, take and subscribe before a Justice of the Peace an oath of secrecy in the prescribed form. |
|
| (3) No person 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 coming under his notice in the performance or his duties under this Act, except as may be necessary for the purpose of carrying into effect the provisions of this Act or of any other written law administered by the Commissioner. |
|
| (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 or under any other written law administered by the Commissioner-
| | (a) to any other officer of that Department, if the communication is necessary for the performance of any duty under this Act, and | | |
| | (b) to the Income Tax Authority of any part of Her Majesty's Realms and Territories or of any place under Her Majesty's protection or suzerainty to such an extent as the Commissioner may deem necessary to enable the correct relief to be given from income tax or wealth tax in that part or place in respect of the payment of income tax or wealth tax in Ceylon, | | |
|
|
| (5) Notwithstanding anything contained in this section, the Commissioner may permit the Auditor-General or any officer of the Department of the Auditor-General duly authorized by him in that behalf to have such 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 subsection shall be deemed to be a person employed in carrying out the provisions of this Act for the purpose of subsection (2). |
|
| (6) Notwithstanding anything in the preceding provisions of this section, the Commissioner or any person authorized in that behalf by the Commissioner may from time to time cause to be published in such manner as the Commissioner may consider expedient, a list containing the names and addresses of all the taxpayers and the income from the principal sources of income of such taxpayers in respect of each year of assessment. |
|
|
Sri Lanka Consolidated Acts