Social Security Contribution Levy Act 2022 · As enacted · Part X · Miscellaneous
51. Power to search buildings or places
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Any officer of the Department who is specially authorized by the Commissioner-General in that behalf may, accompanied by a peace officer, where necessary, do all or any of the following acts:-
enter and search any building or place where he has reason to believe that any books of accounts, 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;
seize any such books of accounts, registers, records or other documents or place marks of identification thereon or make extracts or copies therefrom; and
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 proceedings under this Act, and the provisions of the Code of Criminal Procedure Act,
No.15 of 1979, relating to searches shall apply, so far as may be, to searches under this section.
In this subsection “peace officer” shall have the same meaning as in the Code of Criminal Procedure Act, No. 15 of 1979.
Before authorizing any officer to exercise the powers under subsection (1), the Commissioner-General shall record the circumstances which necessitate the exercise of such powers by such officer.
Where any officer authorized by the Commissioner-General under subsection (1) takes into his possession any book of accounts, register, record or other document from any person, such officer shall issue to such person a memorandum specifying the book, register, record or other document he has taken into his possession.
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 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.