63.
| (1)The Commissioner-General or any other officer of the Department of Inland Revenue who is specially authorised in that behalf of the Commissioner General in writing may do all or any of the following acts :-
| | (a)enter and inspect any place or building where any taxable activity is carried on by any person for the purpose of ascertaining whether the provisions of this Act are being complied with ; | | |
| | (b)open and examine any book of account , register, record or any other document which may be found therein and make an inventory of any of the articles found therein; | | |
| | (c)examine and take copies of, or make extracts from, any book of account, register, record or other document found in such place or building; | | |
| | (d)take possession of any book of account, register, record or other document or place marks of identification thereon; | | |
| | (e)count and make record immediately of the cash found in such place or building ; | | |
| | (f)require any person whom he finds in such place or building to give such information within his knowledge with respect to matters under this Act; | | |
| | (g) examine either alone or in presence of any other person, as he thinks fit with respect to matters under this Act every person whom he finds in such place or building . | | |
|
|
| (2)where an officer authorised by the Commissioner-General under subsection (1), takes into his possession any book of account, register, record or other document from any person, such officer shall issue to that person a memorandum specifying the book, register, record or document he has taken into his possession. |
|
| (3) Any book of account, register, record or other document taken into his possession under subsection (1), by any officer may be retained in the possession of such officer for a period not exceeding three years from the date of taking such possessions for the purposes of scrutinizing such book, register, record, or document or for the institution of legal proceedings against the person to whom such book, registers, record or other document belongs : |
|
|
Sri Lanka Consolidated Acts