19.
| (1) Any excise officer authorized by the Director General in writing may, accompanied by a peace officer within the meaning of the Code of Criminal Procedure Act, No. 15 of 1979. enter and inspect a factory, warehouse or other place in "which an excisable article is produced, manufactured or stored or kept and do all or any of the following acts thereon : "
| | (a) make an inventory, of any of the excisable articles found thereon ; | | |
| | (b) open and examine any receptacle wherein any book of account, register, record or any other document may be found ; | | |
| | (c) examine and make copies of, or take extracts from, any such book of account, register, record or other document ; | | |
| | (d) make such inquiries from any person whom he finds in such factory, warehouse or other place, as may be necessary to ascertain, whether the provisions of this Act are being complied with or for verifying the accuracy of any return made under this Act ; or | | |
| | (e) make such other investigations at such factory, warehouse or other place as may be necessary for that purpose or for verifying the accuracy of any return made under this Act. | | |
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| (2) Before authorizing any excise officer to exercise any powers under subsection (1), the Director-General shall record the circumstances which necessitate the exercise of those powers by such officer. |
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Sri Lanka Consolidated Acts