10.
| (1) Every officer or employee of the Bank and every officer or employee of the Department of Inland Revenue shall preserve and aid in preserving secrecy with regard to all matters that may come to his knowledge in the operation of this Act: Provided, however, that an officer or employee of the Bank may communicate to the Commissioner-General or to any officer of the Department of Inland Revenue or to a court of law for the purpose of complying with the provisions vi this Act, the following particulars relating to any such special account as is referred to in section 3: "
| | (a) name of the holder of the account and income tax file number; | | |
| | (b) name of business, if any, and income tax file number; | | |
| | (c) date of deposit or withdrawal; | | |
| | (d) amount deposited or withdrawn ; | | |
| | (e) such other particulars as are referred to in any declaration made under section 4 (1) (a) in relation to such special account. | | |
|
|
| (2) Any officer or employee of the Bank or of the Department of Inland Revenue 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. |
|
|
Sri Lanka Consolidated Acts