Inland Revenue (Amendment) Law (No. 18 of 1975)

Sri Lanka Consolidated Acts

Insertion of new section 116A in the principal enactment

10. The following new section is hereby inserted Immediately after section 116, and shall have effect as section 116A, of the principal enactment:

116A.

	(1) The Commissioner may, by writing under his hand, delegate to any Assessor any of the powers or functions vested in the Commissioner under this

	(2) Every Assessor to whom any power or function has been delegated under subsection (1) shall exercise or perform that power or function subject to the general or special directions of the Commissioner.".