208.
| (1) For the purposes of this Act, there shall be appointed a Commissioner-General of Inland Revenue, a Senior Deputy Commissioner-General of Inland Revenue and such number of Deputy Commissioner-Generals of Inland Revenue, Senior Commissioners of Inland Revenue, 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) A Senior Deputy Commissioner-General or a Deputy Commissioner-General or a Senior Commissioner or Commissioner or a Deputy Commissioner exercising or 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 be authorized to exercise, perform or discharge that power, duty or function until the contrary is proved. |
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| (3) A Deputy Commissioner may exercise any power conferred on any Assessor of Inland Revenue by any provision of this Act. |
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| (4) Notwithstanding anything to the contrary in any other provisions of this Act, a Senior Assessor of Inland Revenue or an Assessor of Inland Revenue shall not exercise, perform or discharge any power, duty or function conferred, or imposed or assigned to such Senior Assessor or Assessor, as the case may be, except with the written approval of a Commissioner of Inland Revenue or any Deputy Commissioner of Inland Revenue. |
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| (5) Every person who holds office on the date of commencement of this Act, as the Commissioner-General of Inland Revenue or as a Senior Deputy Commissioner - General of Inland Revenue, or as a Deputy Commissioner-General of Inland Revenue, or as a Senior Commissioner of Inland Revenue, or as a Commissioner of Inland Revenue or as a Deputy Commissioner of Inland Revenue or as a Senior Assessor of Inland Revenue or as an Assessor of Inland Revenue, shall be deemed for all purposes, to have been appointed under subsection (1). |
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Sri Lanka Consolidated Acts