Sri Lanka Consolidated Acts

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Embarkation Tax Act (No. 19 of 1961) - Sect 8

Powers of entry and inspection of premises and documents

8.
(1) For the purpose of verifying the correctness of any information furnished by the operator of any ship or aircraft in pursuance of this Act or for the purpose of securing compliance with the provisions of this Act or of any regulations made thereunder, the competent authority may-
(a) enter any premises in Ceylon used by such operator for the purposes of his business as a carrier of passengers by ship or aircraft; and
(b) inspect and take copies of any such record of passengers transported from Ceylon by any ship or aircraft of that operator as is kept by that operator (whether in pursuance of this Act or otherwise) in relation to his business.
(2) The competent authority may, for the purpose of securing compliance with the provisions of this Act or of any regulations made thereunder, enter on board any ship or aircraft arriving in or departing from Ceylon and require the master of that ship or the captain of that aircraft to produce for inspection by the competent authority any document which contains information regarding the passengers to be transported by that ship or aircraft.


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