10. Section 78 of the principal enactment is hereby amended in subsection (1) of that section as follows:
| (1) by the substitution, for the definition of "authorized representative", of the following definition: "authorized representative" when used with reference to a person who is liable to pay estate duty means any individual
| | (a) who is authorized in writing by such person to act on his behalf for the purposes of this Act and who is in any case
| | | (i) a member of the Institute of Chartered Accountants of Sri Lanka; or |
| (ii) an Accountant approved by the Commissioner-General ; or |
| (iii) an Attorney-at-law; or |
| (iv) an employee regularly employed by such person; or |
| (v) a relative of such person; |
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| | (b) who is authorized in writing from time to time by such person to act on his behalf for the purposes of this Act in respect of matters specified in the authorization, and who is an individual approved by the Commissioner General under regulations made in that behalf. | | |
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| (2) by the substitution, for the definition of "Commissioner-General", of the following definition: |
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Sri Lanka Consolidated Acts