10.
| (1) Subject to the provisions of subsection (2), every officer or employee of the Department of Inland Revenue or of the Department of Exchange Control or of the Bank shall preserve, and aid in preserving, secrecy with regard to all matters that may come to his knowledge in the administration of this Act and shall not give, divulge or reveal, any information whatsoever regarding any such special accounts as is referred to in section 3 to any individual, corporation, bank, court, institution, entity, department, official, agent, representative of the Government of Sri Lanka or to any other or natural person. |
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| (2) Notwithstanding the provisions of subsection (1), the Commissioner-General or the Controller of Exchange, or an officer or employee of the Bank, as the case may be, shall if he is required to do so -
| | (i) by the person to whom such matter or information relates ; | | |
| | (ii) by an provision of any law giving effect to an international convention on narcotics or hijacking, in any criminal proceedings instituted under that law, in any court ; | | |
| | (iii) by an order of the Supreme Court, made on application there for, on the ground that moneys in any special account referred to in section 3 have been, or are being used, in furtherance of an act which constitutes an offence under the Prevention of Terrorism (Temporary Provisions) Act, No. 48 of 1979 ; or | | |
| | (iv) by an order of any legal proceedings instituted by or against the Bank or by or against the holder of a special account referred in section 3, relating to a banking transaction arising from such special account, communicate to such person or court in so far as a such communication is strictly necessary for the purposes of complying with such requirement or order of court, any matter or information which has come to his knowledge in the administration of this Act. | | |
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| (3) Any officer or employee of the Department of Inland Revenue or of the Department of Exchange Control 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 one hundred thousand rupees or to imprisonment for a term not exceeding one year or to both such fine and imprisonment. |
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Sri Lanka Consolidated Acts