Sri Lanka Consolidated Acts

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Tobacco Tax Act (No. 8 of 1999) - Sect 7

Powers of inspection

7.
(1) The Commissioner General of Excise or any officer of the Excise Department of a rank not below that of Inspector or any officer of the Customs Department of a rank not below that of Superintendent or any Police officer not below the rank of a Sub-Inspector of police may -
(a) stop and board any vehicle or vessel in which tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco are or is being transported or suspected of being transported ;
(b) at any reasonable time enter and inspect any factory or premises in which any tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco are or is kept or stored or suspected to be kept or stored,
(2) Every person who resists or obstructs an officer referred to in subsection (1) in the exercise by such officer of the powers conferred on him by that subsection shall be guilty of an offence under this Act.


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