151.
| (1) Any officer of the Department of Inland Revenue who is specially authorized by the Commissioner in that behalf may, accompanied by a peace officer, do all or any of the following acts: -
| | (a) enter and search any building or place where he has reason to believe that any books of account, registers, records or other documents which in his opinion will be useful for, or relevant to, any proceeding under this Part of this Act may be found and examine them, if found; | | |
| | (b) seize any such books of account, registers, records or other documents or place marks of identification thereon or make extracts or copies therefrom; | | |
| | (c) make a note or an inventory of any other thing found in the course of any search under this section which in his opinion will be useful for, or relevant to, any proceedings under this Part of this Act, | | |
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| (2) Before authorizing any officer to exercise the powers under subsection (1), the Commissioner shall record the circumstances which necessitate the exercise of those powers by that officer. |
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| (3) Where any officer authorized by the Commissioner under subsection (1) seizes any book of account, register, record or other document from any person, such officer shall issue to that person a memo randum specifying the book, register, record or other document he has seized. |
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| (4) Any book of account, register, record or other document seized under subsection (1) by any officer may be retained in the possession of such officer as long as may be necessary for a scrutiny of such book, register, record or other document or for the institution of legal proceedings against the person to whom such book, register, record or other document belongs. |
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| (5) The Commissioner or any other officer of the Department of Inland Revenue who is specially authorized in that behalf by the Commissioner in writing may do all or any of the following acts: -
| | (a) enter and inspect any place or building where any business is carried on by any person for the purpose of ascertaining whether the provisions of this Part of this Act are being complied with; | | |
| | (b) take copies of, or make extracts from, any book of account, register, record or other document found in such place or building; | | |
| | (c) require any person whom he finds in such place or building to give such information as is in his power to give with respect to matters under this Part of this Act; | | |
| | (d) examine, either alone or in the presence of any other person, as he thinks fit, with respect to matters under this Part of this Act, every person whom he finds in such place or building. | | |
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Sri Lanka Consolidated Acts