Skip to content
srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

Part II

43. Miscellaneous offences

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Every person who—

(a)

fails to furnish any return or information in compliance with any requirement imposed on him under this Act;

(b)

knowingly makes any false statement in any return or information furnished by him;

(c)

being a member, officer or servant of the Authority discloses any information obtained by him in or in connection with the exercise of his powers or the discharge of his functions under this Act, to any person for any purpose other than a purpose for which he is authorized to disclose such information by this Act; or

(d)

contravenes the provisions of this Act or any regulation made thereunder, or fails to comply with any direction given to him by the Authority, shall be guilty of an offence under this Act.

(2)

Every person who commits an offence under this Act for which no punishment is expressly provided for shall on conviction after trial before a Magistrate, be liable to a fine not exceeding two thousand rupees or to imprisonment for a period not exceeding six months or to both such fine and imprisonment.

(3)

Where an offence under this Act is committed by a body of persons, then —

(a)

if that body of persons is a body corporate, every director or officer of that body corporate; or

(b)

if that body of persons is a firm, every partner of that firm, shall be deemed to be guilty of that offence :

Provided however, that a director or an officer of such body corporate or partner of such firm shall not be deemed to be guilty of such offence if he proves that such offence was committed without his knowledge or that he used all due diligence to prevent the commission of such offence.

(4)

An officer or servant authorized in writing by the

Authority shall be deemed to be a public officer within the meaning of section 136 of the Code of Criminal Procedure

Act, No. 15 of 1979, for the purpose of instituting proceedings in respect of offences under this Act.

Read on from s 44