49.
| (1) All suits, prosecutions, appeals or other legal proceedings, civil or criminal, instituted by or against the Commissioner of Income Tax before the date on which Act No. 13 of 1959 comes into operation may be continued by or against the Commissioner of Inland Revenue. |
|
| (2) Any proxy signed by the Commissioner of Income Tax and filed of record in any legal proceedings pending on the day immediately preceding the date on which Act No. 13 of 1959 comes into operation shall on and after that date have effect as if it had been signed by the Commissioner of Inland Revenue. |
|
| (3) All decrees or orders made by any competent court in favour of, or against, the Commissioner of Income Tax before the date on which Act No. 13 of 1959 comes into operation shall on and after that date be deemed to have been made in favour of, or against, the Commissioner of Inland Revenue. |
|
| (4) All notices, certificates, other documents, orders, or appointments issued or made under the principal enactment by the Commissioner of Income Tax before the date on which Act No. 13 of 1959 comes into operation shall on and after that date have effect as if they were issued or made by the Commissioner of Inland Revenue. |
|
| (5) Any authorization issued to any person by the Commissioner of Income Tax and in force on the day immediately preceding the date on which Act No. 13 of 1959 comes into operation shall on and after that date have effect as if it had been issued by the Commissioner of Inland Revenue. |
|
| (6) Every contract, agreement, or other instrument made or executed by or in favour of the Commissioner of Income Tax and in force on the day immediately preceding the date on which Act No. 13 of 1959 comes into operation shall on and after that date be deemed to have been made or executed by or in favour of the Commissioner of Inland Revenue. |
|
| (7) Any appeal made under the principal enactment to the Commissioner of Income Tax and pending on the day immediately preceding the date on which Act No. 13 of 1959 comes into operation shall on and after that date be deemed to have been made to the Commissioner of Inland Revenue. |
|
| (8) Any appeal referred under the principal enactment to the Board of Review by the Commissioner of Income Tax and pending on the day immediately preceding the date on which Act No. 13 of 1959 comes into operation shall on and after that date be deemed to have been referred by the Commissioner of Inland Revenue. |
|
| (9) Any act or proceeding commenced under the principal enactment by the Commissioner of Income Tax and not completed before the date on which Act No. 13 of 1959 comes into operation may be completed by the Commissioner of Inland Revenue. |
|
| (10) Any notice, assessment, certificate or order issued or made under the principal enactment by a Deputy Commissioner of Income Tax or an Assistant Commissioner of Income Tax before the date on which Act No. 13 of 1959 comes into operation shall on and after that date have effect as if it was issued or made by a Deputy Commissioner of Inland Revenue or an Assistant Commissioner of Inland Revenue. |
|
| (11) Any act or proceeding commenced under the principal enactment by a Deputy Commissioner of Income Tax or an Assistant Commissioner of Income Tax and not completed before the date on which Act No. 13 of 1959 comes into operation may be completed by a Deputy Commissioner of Inland Revenue or an Assistant Commissioner of Inland Revenue. |
|
| (12) The reference to Commissioner of Income Tax in any written law shall, on or after the date on which Act No. 13 of 1959 comes into operation, be deemed to be a reference to the Commissioner of Inland Revenue. |
|
|
Sri Lanka Consolidated Acts