Section 32: Declaration of assets

32. Declaration of assets (1) Subject to subsection (2), the Chairperson, every Commissioner and the Director shall file with the Independent Commission against Corruption established under the Prevention of Corruption Act, a declaration of their assets and liabilities in the form specified in the Second Schedule to this Act— (a) not later than 30 days after their appointment; and (b) upon termination of their appointment. (2) Where, subsequent to a declaration made under subsection (1), the balance of assets and liabilities is so altered as to be reduced or increased in value by a minimum of one million rupees, the Chairperson, Commissioner or Director shall make a fresh declaration. (3) No declaration of assets filed under subsection (1) or subsection (2) shall be disclosed to any person except with the consent of the Chairperson, Commissioner or Director, as the case may be, or on reasonable grounds being shown, by order of a Judge. (4) Any person who fails to comply with subsection (3) shall commit an offence.