(1) The Comptroller of Inland Revenue may object to the disclosure of any information or document in respect of which an order under section 55 has been made by certifying in writing that the information or document should not be disclosed on the grounds that—
(a) the Comptroller of Inland Revenue is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement respecting taxation or exchange of information to which Saint Lucia is a signatory;
(b) a privilege is attached by law to the information or document;
(c) the information or document is placed in a sealed package by law or order of a Court of competent jurisdiction;
(d) disclosure of the information or document would not for any other reason be in the public interest.
(2) Where an objection to the disclosure of information or a document is made under subsection (1) the objection may be determined on application by the Comptroller of Inland Revenue or the Director of Public Prosecutions to a judge in chambers made not later than 14 days from the date of the objection.
(3) A judge who is to determine an objection under subsection (2) may, if the judge considers it necessary, examine the information or document in relation to which the objection is made and shall grant the objection and order that disclosure of the information or document be refused where the judge is satisfied as to any of the grounds mentioned in subsection (1).
(4) An appeal lies from a determination under subsection (2) to the Court of Appeal and shall be brought within 14 days from the date of the determination appealed from or within such further time as the Court of Appeal considers appropriate in the circumstances.