Sri Lanka Consolidated Acts

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Specified Certificate of Deposits (Tax And Other Concessions) Act (No. 45 of 1990) - Sect 10

Maintenance of secrecy

10.
(1) Every officer or employee of the Department of Inland Revenue or of the Bank shall preserve and aid in preserving secrecy with regard to all matters that may come to his knowledge in the implementation of this Act:
(2) Any officer or employee of the department of Inland Revenue or of the Bank who acts in contravention of the provisions of subsection (1) shall be guilty of an offence under this Act, and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding five thousand rupees.


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