153.
| (1) The Commissioner of Inland Revenue shall be in charge of the administration of this Part of this Act. |
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| (2) An Assistant Commissioner exercising or performing any power, duty or function of the Commissioner under this Part of this Act shall be deemed for all purposes to be authorized to exercise or perform that power, duty or function until the contrary is proved. |
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| (3) An Assistant Commissioner may exercise any power conferred on an Assessor by this Part of this Act. |
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Sri Lanka Consolidated Acts