36. Section 45 of the principal enactment is hereby repealed and the following section substituted therefor :
| 45. (1) The Commission or a person authorized in that behalf by the Commission may by notice in writing require any person within such period as shall be specified in the notice, to furnish any information or produce any document (other than any information or document which is prohibited from being disclosed or produced under any law which provides for the imposition and recovery of any tax) as shall be specified in such notice and as the Commission may consider necessary for the proper exercise of its powers or the discharge of its functions under this Act. |
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| (2) It shall be the duty of any person who receives a notice under subsection (1) notwithstanding anything to the contrary in any written law, comply with the requirements of such notice within the period specified therein and where in compliance with such notice such person discloses any information or produces any document which he is prohibited from doing under any written law, such disclosure or production shall, notwithstanding anything to the contrary in such written law, not be deemed to be a contravention of the provisions of such written law. |
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| (3) No information furnished or the contents of a document produced, in compliance with a notice issued under this section. shall be published or communicated by the Commission to any other person, except with the consent of the person furnishing such information, or producing such document,. as the case may be , or in the course of the discharge of the functions of the Commission.". |
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Sri Lanka Consolidated Acts