Sri Lanka Consolidated Acts Sri Lanka Consolidated Actsamendment of section 129 of the principal Act
| 16. Section 129 of the principal Act, as amended by Act No. 18 of 1965, is hereby further amended in sub-section (1) of that section as follows: - (a) by the substitution, for the definition of ' 'authorized representative", of the following new definition: - " authorized representative " means any individual- (1) who is authorized In writing by a person to act on his behalf for the purposes of this Act and who is- (a) in any case- (i) a member of the Institute of Chartered Accountants of Ceylon, (ii) an accountant approved by the Commissioner, (iii) an advocate or a proctor, or (iv) an employee regularly employed by the person concerned: (b) In the case of an Individual, a relative; (c) in the case of a company, a director or the secretary: (d) In the case of a partnership, a partner; (e) in the case of a body of persons, a member of such body; or (II) an accountant approved by the Commissioner, (ii) an advocate or a proctor, or (iv) an employee regularly employed by the person concerned; (b) in the case of an individual. a relative; (c) In the case of a company, a director or the secretary : (d) In the case of a partnership, a partner; (e) in the case of a body of persons, a member of such body; or (2) who Is authorized in writing from time to time, by a person to act on his behalf for the purposes of this Ordinance In respect of matters relating to such year of assessment as is specified in the authorization and who, being an individual registered as an auditor under the Companies' (Auditors) Regulations, is approved by the Commissioner: . |