71.
| (1) The Commissioner-General shall be in charge of the administration of this Act, assisted by such number of Commissioners of Inland Revenue, Deputy Commissioners of Inland Revenue, Senior Assessors of Inland Revenue, Assessors of Inland Revenue and Tax Officers of Inland Revenue as may be necessary. |
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| (2) The Commissioner-General may authorize any Commissioner or Deputy Commissioner to exercise, perform or discharge any power, duty or function which is conferred or imposed on or assigned to, the Commissioner-General by this Act. |
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| (3) A Commissioner or a Deputy Commissioner of Inland Revenue exercising, performing or discharging any power, duty or function conferred or imposed on, or assigned to, the Commissioner-General by any provision of this Act shall be deemed for all purposes to he authorized to exercise, perform or discharge that power, duty or function, until the contrary is proved. |
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| (4) A Commissioner of Inland Revenue or a Deputy Commissioner of Inland Revenue 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