46. The following new section is hereby inserted immediately after section 96, and shall have effect as section 96A, of the principal enactment : -
| 96A.
| | (1) Any officer appointed for the purposes of this Ordinance who is specially authorized by the Commissioner in that behalf may, accompanied by a peace officer, do all or any of the following : -
| | | (i) 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 proceeding under this Ordinance may be found and examine them, if found ; |
| (ii) seize any such articles, books of account or other documents or place marks of identification thereon or make extracts or copies therefrom ; |
| (iii) 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 Ordinance,
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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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Sri Lanka Consolidated Acts