Cap. 395 Art. 5Disclosure of information. and right to demand additional information.

(1) No obligation as to secrecy or other restriction upon the disclosure of information imposed by article 4 or by any other enactment or otherwise shall prevent the Director or any officer authorised by him in that behalf to furnish to the Commissioner of Inland Revenue and the Comptroller of Customs such information obtained for revenue gathering purposes and which is required to be disclosed by the Director or any officer as aforesaid to give effect to any of the provisions of this Act.

(2) Information obtained pursuant to subarticle (1) shall not be disclosed except:

(a) to the officers mentioned in that subarticle; or

(b) for the purposes of any proceedings connected with a matter in relation to which those officers so authorised a sample of registered persons chosen during the month of April of each year by a scientific randomisation programme, ensuring that the sample is of a reasonable size and is representative of all classes of registered persons.

(2) If for any purpose under this Act, the Director requires any information or additional information or the submission of a return from any person who has not made a return or a complete return, he may, by registered letter or by personal service of a notice in writing, demand from such person such information, additional information or return as may be indicated in the notice.

(3) Such person shall deliver to the Director such information, additional information or return within the period of time, being not less than two working days, stipulated by the Director in such notice.

(4) For the purpose of any proceedings taken under this Act, the facts necessary to establish compliance on the part of the Director with the provisions of subarticle (2) as well as default under subarticle (3) shall in the absence of proof to the contrary be sufficiently proved in any court of law by the affidavit of the Director or any other responsible officer of the Customs and Excise Tax Department. Such affidavit shall have attached thereto as an exhibit a copy or duplicate of the said letter or notice.

(5) Subject to the provisions of article 9, the Director may require and demand the production by any person or his agent or officer of any letter, accounts, invoice, statement, book or other document or record held by such person, agent, or officer and to request the attendance of any such person at the office of the Director for the purpose of confirming on oath the authenticity of the document and of determining the tax payable by such person and the same shall be produced within the time, being not less than two working days from the date of the receipt of the notice as may be determined in such demand.