177.
| (1) For the purposes of this Act, there shall be appointed a Commissioner-General of Inland Revenue, and 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) A 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 provisions of this Act |
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| (4) Every person who holds office, on the date of commencement of this Act, as the Commissioner-General 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