40.
| (1) Every person who is entitled to the whole or a share of any specified crop from any land in a specified area shall maintain such records relating to that crop and his interest therein as may be prescribed. |
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| (2) The Commissioner or such officer as may be authorized in that behalf by him may inspect the records kept under subsection (1), and it shall be the duty of the persons in charge of such records to permit and assist such inspection. |
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| (3) Every person who fails to comply with any provision of this section shall be guilty of an offence and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding one hundred rupees. |
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Sri Lanka Consolidated Acts