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As enacted
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Contents

Part VII · General

165. Production of documents and disclosure of information

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

(1)

The Commission or a person authorised by the

Commission may by notice in writing require any person within such period as specified in the notice to furnish any information or produce any document or electronic record

(other than any information or document which is prohibited from being disclosed or produced under any law relating to the imposition and recovery of any tax) as specified in such notice and as the Commission may consider necessary for the proper exercise of its powers or the discharge of its functions under this Act.

(2)

It shall be the duty of any person who receives a notice under subsection (1) to comply with the requirements of such notice within the period specified therein and, where in compliance with such notice such person discloses any information or produces any document or electronic record which he is prohibited from doing under any law, such disclosure or production shall notwithstanding anything to the contrary in such law not be deemed to be a contravention of the provisions of such law.

(3)

Any information furnished or the contents of a document or an electronic record produced in compliance with a notice issued under this section shall not be published or communicated by the Commission to any other person except–

(a)

by an order of court; or

(b)

in the course of the discharge of the functions of the Commission; or

(c)

with the consent of the person furnishing such information, document or electronic record.

(4)

The consent under paragraph (c) of subsection (3) is not required when the person furnishing the information, document or electronic record is being investigated by the

Commission for a breach of any provision of this Act or any regulation, rule or directive made thereunder.

Read on from s 166