Sri Lanka Consolidated Acts

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Value Added Tax Act (No. 14 of 2002) - Sect 65

Penal provisions relating to breach of secrecy & c

65. Every person who-
(a) being a person required to take an oath fails to take an oath of secrecy required under section 73 : or
(b) acts in contravention of the provisions of section 73 ; or
(c) aids, abets or incites any other person to act in contravention of any of the provisions of this Act.
shall be guilty of an offence under this Act and shall be liable on conviction after summary trial before a Magistrate to a fine not exceeding ten thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment,


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