215.
| (1) The Commissioner-General or any other officer of the Department of Inland Revenue who is specially authorized in that behalf by the Commissioner-General in writing, may do all or any of the following acts : -
| | (a) enter and inspect for the purposes of this Act, any place or building where any trade, business, profession or vocation is carried on or exercised by any person or partnership; | | |
| | (b) open and examine any receptacle where any book of account, register, record, or any other document may be found, and make an inventory of the articles found therein; | | |
| | (c) examine and take copies of, or make extracts from, any book of account, register, record or other document found in such place or building; | | |
| | (d) operate any computer found in any such building and take print outs of the whole or part of any entries recorded or stored therein; | | |
| | (e) take possession of any such book of account, register, record or other document, or place marks of identification thereon; | | |
| | (f) count and make a record immediately of the cash found in such place or building; | | |
| | (g) 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 any matter under this Act; | | |
| | (h) examine either alone or in the presence of any other person, as he thinks fit, with respect to any matter under this Act, any person whom he finds in such place or building. | | |
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| (2) Where an officer authorized by the Commissioner-General under subsection (1), takes into his possession any book of account, register, record or other documents from any person or partnership, such officer shall issue to that person or partnership, as the case may be, a memorandum specifying the book, register, record or document he has taken into his possession. |
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| (3) Any book of account, register, record or other document taken into his possession under subsection (1) by any officer, may be retained in the possession of such officer as long as may be necessary for the examination of such book, register, record, or 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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| (4)For the purpose of this section, "article" and "documents" shall have the same meaning assigned to them by section 214. |
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Sri Lanka Consolidated Acts