Chapter 1- Administration

Section 138. Certain material to be treated as confidential.

(1) Subject to this section, every classified person shall regard and deal with classified material as confidential; and, if he is an official, he shall make and subscribe before the prescribed authority a declaration in the prescribed form that he will do so.

(2) No classified material shall be produced or used in court or otherwise except-

(3) No official shall be required by any court-

(4) Nothing in this section shall prevent-

[Am. Act A225: s.2]
Provided that the Director General may refrain from publicising any particulars of any person to whom this paragraph applies if the Director General is satisfied that, before any investigation or inquiry has been commenced in respect of any offence or evasion falling under section 113 or 114, that person has voluntarily disclosed to the Director General or to any authorized officer complete information and full particulars relating to such offence or evasion.

(5) In this section-

"another tax law" means any Ordinance wholly repealed by this Act, any written law relating to estate duty, film hire duty, payroll tax or turnover tax and any other written law declared by the Minister by statutory order to be another tax law for the purposes of this section;

"classified material" means any return or other document made for the purposes of this Act and relating to the income of any person or partnership and any information or other matter or thing which comes to the notice of a classified person in his capacity as such;

"classified person" means-

[Am. Act A955: s.5]

[Am. Act A955: s.5]

[Ins. Act A955: s.5]

"official" means a person having an official duty under or employed in carrying out the provisions of this Act.

Related reading:
[Act A955: s.5]

Copyright 2002 PNMB LawNet. All rights reserved.