Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 76

Public officer to assist Commissioner -General

76.
(1) Where the Commissioner-General is of opinion that may any public officer is in a position to furnish any information which the Commissioner-General may require for the purposes of this Act, he may by written application request such public officer to furnish such information and every such public officer shall furnish the information so required to the best of his knowledge and belief.
(2) Every public officer having in his custody any registers, books, records, papers, documents or proceedings the Inspection of which may tend to secure any duty under this Act or to prove or lead to the discovery of any fraud or omission in relation to any such duty, shall at all reasonable times permit any person authorized in writing by the Commissioner-General to inspect for such purpose, any such register, book, record, paper, document and proceeding, and to take such notes and extracts therefrom as he may deem necessary, without the payment of any fee or charge.
(3) In this section, " public officer " includes any officer in the employ of a local authority or a public corporation.


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