7. Powers of inspection

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(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, for the purpose of ascertaining whether any offence under this Act has been or is being committed or for the purpose of ascertaining the quantity of such tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco, which are or is in such vehicle, vessel, factory or premises, or of ascertaining whether or not the tobacco tax, Excise (Special

Provisions) duty, customs duty or any other tax has been paid or is payable thereon, or of verifying the accuracy of any return, or declaration furnished to the

Commissioner General of Excise under this Act, or of examining any books or documents relating to such tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco, as the case may be.

(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.

Read on from s 8