126.
| (1) An Assessor may, by notice in writing, direct any person who, in the judgment of that Assessor, is a person chargeable with business turnover tax to furnish within the time specified in such notice a return containing such particulars as the Assessor may require. |
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| (2) An Assessor may give notice in writing to any person when and as often as he thinks necessary requiring him to furnish within the time specified in such notice-
| | (a) fuller or further returns, or | | |
| | (b) fuller or further information relating to any matter as will in the opinion of the Assessor be necessary or relevant for the assessment of the business turnover tax payable by such person. | | |
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| (3) For the purpose of obtaining full information in respect of the turnover from any business carried on by any person, an Assessor may give notice in writing to such person requiring him-
| | (a) to produce for examination, or transmit to the Assessor, within the period specified in such notice, any such books, accounts, trade lists, stock lists, registers, cheques, paying in slips, auditors' reports, or other documents in his possession as may be specified in such notice; | | |
| | (b) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in the notice for the purpose of being examined regarding the turnover in respect of that business. | | |
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| (4) For the purposes of this Part of this Act, an Assistant Commissioner may give notice in writing to any person requiring him-
| | (a) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in such notice so that he may be examined on any such matter or matters as may be specified in the notice; | | |
| | (b) to produce, or transmit to such Assistant Commissioner within the period specified in such notice any books, accounts, trade lists, stock lists, registers, cheques, paying in slips, auditors' reports, or other documents in his possession as may be specified in such notice. | | |
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| (5) A person who attends in compliance with a notice given under subsection (4) may be allowed by the Commissioner the expenses reasonably incurred by him in so attending. |
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| (6) An Assistant Commissioner, or an Assessor with the approval of an Assistant Commissioner, may retain in his custody, as long as such retention is necessary for the purposes of this Part of this Act, any books, accounts, trade lists, stock lists, registers, cheques, paying in slips, auditors' reports, or other documents which are or have been produced before him or transmitted to him under subsection (3) or subsection (4) or which otherwise come or have come into his possession. |
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| (7) A return, statement or form purporting to be furnished under this Part of this Act by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement or form shall be deemed to be cognizant of all matters therein. |
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Sri Lanka Consolidated Acts