5. Section 14 of the principal enactment is hereby amended as follows: -
| (1) by the relettering of paragraph (f) of that section as paragraph (g); and |
|
| (2) by the insertion, immediately before the re- lettered paragraph (g) of that section, of the following new paragraph-
| | (f)
| | | (i) fails without cause, which in the opinion of the Commissioner is reasonable, to appear before the Commissioner at the time and place mentioned in any summons issued under subsection (2) of section 12 of this Act; or |
| (ii) refuses or fails without cause, which in the opinion of the Commissioner is reasonable, to produce and show to the Commissioner any document or other thing which is in his possession or power and which is in the opinion of the Commissioner necessary for arriving at the truth of the matters being inquired into by the Commissioner; or |
| (iii) refuses to be affirmed or sworn as a witness before the Commissioner; or". |
|
|
|
|
Sri Lanka Consolidated Acts