17.
| (1) The Excise Commissioner may accept from any person whose registration as a manufacturer is liable to be suspended or cancelled under this Act, or who is reasonably suspected of having committed an offence under this Part, in lieu of such suspension or cancellation or by way of composition for the offence which may have been committed, as the case may be, either such sum of money, not exceeding one thousand rupees, as may be specified in the notice sent by post or otherwise delivered to such person by the Excise Commissioner if the sum so specified is tendered by such person before the expiry of fourteen days after the date of such notice, or the sum so specified and such additional amount, not exceeding ten per centum of the sum so specified, as may be determined by the Excise Commissioner if the sum so specified and the additional amount so determined are tendered by such person before the expiry of twenty-eight days after the date of such notice. |
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| (2) Where the Excise Commissioner has reason to believe that an offence under this Part is being, or is likely to be, committed in respect of any taxable article, and that a search warrant cannot be obtained without affording the offender an opportunity of escape or concealing evidence of the offence, the Excise Commissioner may, after recording the grounds of his belief, at any time by day or night, enter and search any place and may seize that article, and any other thing found therein which he has reason to believe will be, or was, used in connection with the commission of that offence; and may detain and search and, if he thinks fit, arrest any person found in such place whom he has reason to believe to be guilty of that offence. |
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Sri Lanka Consolidated Acts