42.
| (1) Any officer of the Department of Inland Revenue who is specially authorized by the Commissioner-General in that behalf may, accompanied by a peace officer, do all or any of the following acts:
| | (a) enter and search any building or place where he ha reason to believe that any books of account, registers, records or other documents which in his opinion will be useful for, or relevant to, any proceeding under this Act may be found, and examine them if found; | | |
| | (b) seize any such books of account, registers, records or other documents or place marks of identification thereon or make extracts or copies there from; | | |
| | (c) make a note or an inventory of any other thing found in the course of any search under this section which in his opinion will be useful for, or relevant to, any proceeding under this Act, . | | |
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| (2) Before authorizing any officer to exercise the powers under subsection (1), the Commissioner-General shall record the circumstances which necessitate the exercise of those powers; by that officer. |
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| (3) Where any officer authorized by the Commissioner General under subsection (1) seizes 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 other document he has seized. |
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| (4) Any book of account, register, record or other document seized under subsection (1) by any officer may be retained in the possession of such officer as long as; may be necessary for a scrutiny of such book, register, record or other document or for the institution of legal proceedings against the person to whom such book, register, record or other document belongs. |
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Sri Lanka Consolidated Acts