24. The Commissioner or an Assessor shall have the power-
| (a) by notice in writing to require any person to furnish within the period specified in the notice, such information as the Commissioner or the Assessor may by the notice require for the purposes of this Act; |
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| (b) to require any person to produce for examination within a specified time any book, document, register or record which is under his control or in his possession and which in the opinion of the Commissioner or Assessor contains information useful for the purposes of this Act and to take copies of or make notes from such book, document, register or record. |
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Sri Lanka Consolidated Acts