Debits Tax Act 2002 · As enacted
14. Powers to ensure compliance with the provisions of this Act
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
An officer authorized in that behalf by the
Commissioner - General may, by notice in writing, require a commercial bank, specialized bank, finance company or authorized dealer to furnish such returns and information as may be necessary for the purpose of ascertaining whether “the provisions of this Act are being or have been complied with, and may” inspect, and make copies of any entries in, any books, records or other documents maintained by such bank, finance company or dealer.
Every commercial bank, specialized bank, finance company and authorized dealer shall, notwithstanding anything to the contrary in any law, comply with a requirement imposed under subsection (1) and shall provide the officer referred to in that subsection with all such facilities as are necessary for the inspection of any books, records or other documents maintained by such bank, finance company or dealer.
Except in the performance of his duties under this
Act, an officer referred to in subsection (1) shall preserve, and aid in preserving, secrecy with regard to all matters relating to the affairs of any commercial bank, specialized bank, finance company or authorized dealer that may come to his knowledge in the performance of his duties under this section and shall not communicate any such matter except to the Deputy Secretary to the Treasury, the Commissioner -
General or to a Court of Law.