62.
| (1) Any officer of the Department of Inland Revenue who is specially authorised by the Commissioner-General in that behalf may accompanied by a peace officer to do all or any of the following Acts :-
| | (a) enter and search any building or place where he has reason to believe that any books of account, registers, records or other documents which in his opinion will be useful for, or relevant to, any proceeding under this Act may be found and examine them if found ; | | |
| | (b)seize any such books of account, registers, records or other documents or place marks of identification thereon or make extracts or copies therefrom ; | | |
| | (c)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 authorising any officer to exercise the powers under subsection (1), the Commissioner-General shall record the circumstances which necessitate the exercise of such powers by such officer. |
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| (3)Where any officer authorised by the Commissioner- General under subsection (1) take into his possession any book of account, register, record or other document from any person, such officer shall issue to such person a memorandum specifying the book, register, record or other document he has taken into this possession. |
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| (4)Any book of account, register, record or other document taken to his possession under subsection (1), by any officer may be retained in the possession of such officer as long as may be necessary for a scrutiny of such book, register, record or other 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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Sri Lanka Consolidated Acts