183.
| (1) Any officer appointed for the purposes of this Act who is specially authorized by the Commissioner General in that behalf may accompanied by a peace officer do all or any of the following "
| | (a) enter and search any building or place where he has reason to believe that any articles, books of account or other documents which in his opinion will be useful for or relevant to any proceedings under this Act may be found and examine any such articles, books of account or other document if found , | | |
| | (b) seize and deliver to the Commissioner General any such articles books of account or other documents or place marks of identification thereon or make extracts or copies therefrom | | |
| | (c) for the purpose of effecting such delivery, guard or cause to be guarded, any such articles, books of account or other documents , | | |
| | (d) question any person whom he finds in that building or place with respect to any matter arising under this Act or the ownership of any such articles, books of accounts or other documents ; | | |
| | (e) 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 Act, | | |
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| (2) Before authorizing any officer to exercise any powers under subsection (1) the Commissioner-General shall record the circumstances which necessitate the exercise of those powers by that officer. |
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| (3)
| | (a) Any article shall he seized and delivered to the Commissioner-General by the officers tanking out a search under this section only if -
| | | (i) any tax payable by the owner of such article under any written law, administered by the Commissioner-General is in default. |
| (ii) such officer is satisfied, after such investigation as he may deem necessary, that such article had been purchased by the owner thereof out of, or is, profits and income in respect of which income tax is payable by such owner but has not been paid by him |
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| | (b) Where any article is seized under this section by an officer calling out a search the owner of such article shall be entitled to a receipt from such officer for the article so seized | | |
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| (4) Where any article is seized and delivered to the Commissioner-General under this section the Commissioner General may"
| | (a) if such article is cash and it such cash is less than or is equivalent to, the amount of the tax in default or the tax payable according to the Commissioner-General in respect of such article, set off such cash in partial or full satisfaction of tax , or | | |
| | (b) if such cash is more than the amount of such tax set off so much of the cash as is equivalent to the amount of such tax in full satisfaction of such tax and return the balance to the owner of such article | | |
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| (5) Where the tax is not paid or where arrangements are not made by the owner of the article as specified in paragraph (c) of subsection (4) within six months after the date of the seizure of such article, then the Commissioner-General shall cause such article to be sold by public auction. |
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| (6) The sum realized by the sale of any article under this section shall be applied"
| | (a) firstly, in payment of the costs and charges of seizing, keeping and selling the article; and | | |
| | (b) secondly, in satisfaction of the tax payable by the owner of that article, | | |
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Sri Lanka Consolidated Acts