Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 162

Delegation of Commissioner-General's powers and functions

162.
(1) The Commissioner-General may, by writing under his hand delegate to any Assessor any of the powers or function conferred on or assigned to the Commissioner- General by this Chapter.
(2) Every Assessor to whom any power or function has been delegated under subsection (1) shall exercise or discharge that power or function subject to the general or special directions of the Commissioner-General

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