72.
| (1)The Commissioner-General shall be in charge of the administration of this Act. |
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| (2) The Commissioner-General may authorize, either generally or specially, any Commissioner or Deputy Commissioner or Assessor, to exercise, perform or discharge any power, duty or function conferred Or imposed on, or assigned to the Commissioner-General by any provisions of this Act. |
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| (3) A Commissioner, Deputy Commissioner or Assessor exercising, performing or discharging any power, duty or function conferred or imposed on or assigned to the Commissioner-General by this Act shall until the contrary is proved, be deemed for all purposes to be authorized to exercise, perform or discharge that power, duty or function, |
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| (4) A Commissioner or Deputy Commissioner may exercise, perform or discharge any power, duty or function conferred or imposed on, or assigned to, an Assessor by this Act. |
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Sri Lanka Consolidated Acts