25. Section 97 of the principal Act is hereby amended as follows: -
| (1) in sub-section (9) of that section -
| | (a) in paragraph (a) of that sub-section, by the substitution, for the words " require the appellant ", of the words " require the appellant within the period specified in the notice ''; and | | |
| | (b) by the addition, immediately after paragraph (b) of that sub-section, of the following paragraph:-
| | | " (c) require the appellant within the period specified in the notice to furnish the written evidence, on affidavit or in such other manner as may be specified in the notice, of any person mentioned in the list transmitted to the Commissioner by the appellant.''; and |
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| (2) by the insertion, immediately after sub-section (11), of the following sub-section:-
| | " (11A) Before making his determination on any appeal, the Commissioner may, if he considers it necessary so to do, by notice given in writing to any person require that person to produce for examination, or to transmit to the Commissioner within the period specified in such notice, any such deeds, plans. instruments, books, accounts, trade lists, stock lists, registers, cheques, paying-in- slips, auditors' reports or other documents in his possession as may be specified in such notice." | | |
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Sri Lanka Consolidated Acts