8. Maintenance of secrecy
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
Except in the performance of his duties under this
Act and subject to the provisions of subsection (2), every officer or employee of, the Department of Inland Revenue, the Department of Exchange Control and every Bank shall preserve, and aid in presetving, secrecy with regard to all matters that may come to his knowledge in the administration of this Act and shall not give, divulge or reveal, any information whatsoever regarding any such investment or deposit as is referred to in section 3, to any individual, corporation, bank, court, institution, entity, department, official , agent, representative of the Government of Sri Lanka or to any other legal or natural person.
Bank
“Bank” means any commercial bank licensed or deemed to be licensed under the Banking Act…
Tax and Foreign Exchange Amnesty
Notwithstanding the provisions of subsection (1), the
Commissioner-General, the Controller of Exchange, or any
Controller of Exchange
“Controller of Exchange” means the officer designated as the Head of the Department of Exchange Control of the Central Bank and includes an officer designated as assistant to him;
Bank, as the case may be, shali, if required to do so—
by the person to whom such matter or information relates;
by any provision of any law giving effect to an international convention on narcotics or hijacking, in any criminal proceedings instituted under that law in any court ;
by the competent authority of any country with which
Sri Lanka has, under the law for the time being applicable to the imposition of income tax, entered into any agreement for the avoidance of double taxation on income, in accordance with that agreement; or
by an order of the Supreme Court, made on application therefor, on the ground that moneys represented by any investment or deposit referred to in section 3 have been, or are being used, in furtherance of an act which constituted an offence under the Prevention of
Terrorism (Temporary Provisions) Act, No. 48 of 1979, communicate to such person or court in so far as such communication is strictly necessary for the purposes of complying with such requirement or order of court, any matter or information which has come to his knowledge in the administration of this Act.
Any officer or employee of, the Department of Inland
Revenue, or the Department of Exchange Control or any Bank who acts in contravention of the provisions of subsection (1)
shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding one hundred thousand rupees or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.