Sri Lanka Consolidated Acts

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Turnover Tax Act (No. 69 of 1981) - Sect 43

Power to search business premises

43.
(1) The Commissioner-General or any other officer. If the Department of Inland Revenue what is specially authorized in that behalf by the Commissioner-General in writing may do all or any If the following acts:
(a) enter and inspect any place or building where any business is carried on by any person for the purpose of ascertaining whether the provisions of this Act are being complied with;
(b) open and examine any receptacle where any book of account, register, record or any other document may be found and make an inventory of any of the articles found therein;
(c) examine and take copies of, or make extracts from, any book of account, register, record or other document found in such place or building;
(d) take possession of any book of account, register, regard or other document or place marks of identification thereon;
(e) count and make a record immediately of the cash bund in such place or building;
(f) require any person whom he finds in such place or building to give such information as is in his power to give with respect to matters under this Act;
(g) examine, either alone .or in the presence of any other person, as he thinks fit, with respect to matters under this Act, every person whom he finds in such place or building.
(2) Where an office!' authorized by the Commissioner General under subsection (J), takes into his possession 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 document he has taken into his possession.
(3) Any book of account, register, record or other document taken into his possession under subsection (1) by any Officer may be retained in the possession of such officer as long as may be necessary far the scrutiny of such book, register, record or 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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