Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAdmissibility of statements and documents in evidence
| 127. 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 authorized representative, to the Commissioner, or a Deputy Commissioner, or an Assistant Commissioner or 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 118 or section 119 or section 120 of this Act. |