9.
| (1) The Registrar of Companies or any officer authorized in that behalf by such Registrar may direct any company to furnish such returns as may be necessary for the purposes of this Act, and may inspect, and make copies of any entries in, the books, records and all other documents of the company in order to ascertain whether the company is liable to the tax or the amount of the tax which the company is liable to pay. |
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| (2) Every company shall comply with any direction given under subsection (1) and shall permit and assist any person empowered to do so by that sub-section to inspect, and make copies of any entries in, any books, records or other documents of the company. |
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Sri Lanka Consolidated Acts