26.
| (1) An Assessor may give notice in writing to any person who, in his opinion, is able to give information regarding the affairs of any deceased person requiring him within the time specified in such notice, to furnish such particulars as the Assessor may deem necessary for the purpose of making an assessment under this Act. |
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| (2) An Assessor may give notice in writing to any person who is required by this Act to make a declaration of property or to whom a notice has been addressed under subsection (1) calling upon such person within the time specified in such notice to produce at the time and place fixed by the Assessor any deeds, plans, instruments, books, accounts or documents which the Assessor may deem necessary for the purpose of making an assessment under this Act. |
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Sri Lanka Consolidated Acts