55. Every person who-
| (a) acts under this Act without taking an oath of secrecy as required by the provisions of section 4 (2) of the Income Tax Ordinance applied as if they were provisions of this Act in the manner indicated in section 61 of this Act; or |
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| (b) acts contrary to the provisions of section 4 (1), or to an oath taken under the provisions of section 4 (2), of the Income Tax Ordinance applied as if they were provisions of this Act in the manner indicated in section 61 of this Act; or |
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| (c) aids, abets or incites any other person to act contrary to the provisions of this Act, |
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shall be guilty of an offence and shall, on conviction after summary trial by a Magistrate, be liable to a fine not exceeding one thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment. |
Sri Lanka Consolidated Acts