35. Section 158 of the principal enactment is hereby amended by the addition immediately after subsection (12) of that section of the following subsection: "
| " (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 other Government of any other territory and referred to in section 82 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 ". |
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Sri Lanka Consolidated Acts