2.
| (1) Any public servant authorized by the Permanent Secretary may, by written notice served on any person, require such person to make such returns, at such times, and containing such particulars as may be specified in the notice, of all or any of the following:
| | (a) any such prescribed substance specified in the notice as is in his possession or under his control; | | |
| | (b) any such minerals specified in the notice as are in his possession or under his control or present in or on land owned or occupied by him, being minerals from which, in the opinion of the Permanent Secretary, any of the prescribed substances can be obtained. | | |
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| (2) If any person-
| | (a) fails to comply with any notice served on him under sub-section (1), or | | |
| | (b) knowingly makes any untrue statement in any return made in pursuance of such notice, | | |
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Sri Lanka Consolidated Acts