6.
| (1) The Commissioner-General shall be in charge of the administration of this Act. |
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| (2) The Commissioner-General may delegate in writing, to any Deputy Commissioner or Assessor any power or function conferred on, or assigned to, him by this Act. |
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| (3) Every Deputy Commissioner or Assessor to whom any power or function has been delegated under subsection (2) shall exercise or discharge that power, subject to the directions of the Commissioner-General. |
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| (4) A Deputy Commissioner or Assessor exercising or discharging any power or function of the Commissioner- General under this Act shall be deemed for all purposes to be authorized to exercise or discharge that power or function, until the contrary is proved. |
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Sri Lanka Consolidated Acts