14. If any person upon whom a summons Is served under this Act-
| (a) falls to appear at an Inquiry on the date and at the time specified In the summons without cause, which in the opinion of the Chairman of the Board of Directors or other officer conducting the inquiry is reasonable; |
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| (b) having appeared at the inquiry refuses to be sworn, or, having been duly sworn, refuses or fails, without cause, which in the opinion of such Chairman or other officer conducting the inquiry is reasonable, to answer any Question put to him; or |
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| (c) refuses or fails without cause, which in the opinion of such Chairman or other officer conducting the inquiry is reasonable, to produce any document or book of accounts required to be produced. |
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such person shall, be guilty of an offence under this Act and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one hundred rupees. |
Sri Lanka Consolidated Acts