39.
| (1) The Commissioner, or any other authorized officer,-
| | (a) may direct any person to furnish, within such period as shall be specified in the direction, the Commissioner or such other officer with such information within his knowledge as shall be so specified relating to any other person referred to in the direction, being information which is necessary for the following purposes, namely, the disposal of any application made by such other person under this Act, or for the verification of the correctness of any particulars specified in any such application, or of any return or information made or furnished by such other person under this Act; and | | |
| | (b) may, from time to time, hold all such inquiries as he may deem necessary for any of such purposes. | | |
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| (2) For the purposes of any inquiry held under sub-section (1), the Commissioner or any other authorized officer, shall have all the powers of a District Court-
| | (a) to summon and compel the attendance of witnesses; | | |
| | (b) to compel the production of documents; and | | |
| | (c) to administer any oath or affirmation to witnesses. | | |
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| (3) Section 142 of the Civil Procedure Code and section 132 of the Evidence Ordinance shall apply to a witness in any proceedings at any inquiry held under sub-section (1) as though those proceedings were proceedings before a civil court. |
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Sri Lanka Consolidated Acts