Sri Lanka Consolidated Acts

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Prevention of the Avoidance of Tax Act (No. 26 of 1970) - Sect 11

Offences

11.Any person who-
(a) makes a false or inaccurate declaration under this Act, or aids or abets any other person to make any such declaration; or
(b) obstructs or aids or abets any other person to obstruct, any officer of any scheduled bank or any other person exercising, performing or discharging any power, duty or function under this Act; or
(c) fails to comply with the provisions of subsection (4) of section 3, or aids or abets any other person to contravene such provisions: or
(d) fails to comply with any direction issued to him under section 12,
shall be guilty of an offence and shall on conviction after summary trial before a Magistrate be liable to imprisonment of either description for a period of two years.


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