2. Section 2 of the Estate Duty Ordinance, hereinafter referred to as the " principal enactment", is hereby repealed and the following section substituted therefor : -
| 2.
| | (1) For the purposes of this Ordinance, there may be appointed such number of Deputy Commissioners of Inland Revenue, Assistant Commissioners of Inland Revenue and Assessors of Estate Duty as may be necessary. | | |
| | (2) A Deputy Commissioner of Inland Revenue appointed for the purposes of the Income Tax Ordinance or the Inland Revenue Act, No. 4 of 1963, shall have all the powers under this Ordinance of a Deputy Commissioner of Inland Revenue appointed for the purposes of this Ordinance. [* See section 56 (1) of Act No. 18 of 1965. ] | | |
| | (3) An Assistant Commissioner of Inland Revenue appointed for the purposes of the Income Tax Ordinance or the Inland Revenue Act, No. 4 of 1963, shall have all the powers under this Ordinance of an Assistant Commissioner of Inland Revenue appointed for the purposes of this Ordinance. | | |
| | (4) An Assistant Commissioner exercising or performing any power, duty or function of the Commissioner under this Ordinance shall, until the contrary is proved, be deemed for all purposes to be authorized to exercise or perform such power, duty or function. | | |
| | (5) The Commissioner or an Assistant Commissioner may exercise any powers conferred on an Assessor by this Ordinance. | | |
| | (6) An Assessor of Income Tax appointed for the purposes of the Income Tax Ordinance or the Inland Revenue Act, No. 4 of 1963, shall have all the powers of an Assessor of Estate Duty under this Ordinance.". | | |
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Sri Lanka Consolidated Acts