1. Grand each other assistance in criminal matters. 2. Criminal matters mean investigations, prosecutions or proceedings relating to any offence the punishment of which at the time of the request for assistance, falls within the jurisdiction of the competent authorities of the Requesting Party. 3. Criminal matters also include matters connected with offences againts a law related to taxation, customs duties, foreign exchange control or other revenue matters, but not in connection with non-criminal proceedings relating thereto.