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As enacted
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Chapter XXIX · Penalties and Offences

207. Admissibility of statements and documents in evidence

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Where any statement is made or document is produced in relation to any matter arising under this Act, by any person who is chargeable with tax under this Act or by his authorized representative to the Commissioner-General or a Commissioner or a Deputy Commissioner, or an Assessor, then, notwithstanding anything in any other law, such statement or document shall be admissible in evidence in any proceedings against such person in respect of any offence referred to in section 202 or section 203 or section 204 of this

Act.

Chapter XXX

Administration

Chapter XXXI

General

Chapter XXXII

Interpretation

Chapter XXXIII

Application of the Inland Revenue Act…

Schedules