21.
| (1) All suits, prosecutions, appeals or other legal proceedings, civil or criminal, instituted by or against the Commissioner of Stamps before the date on which Act No. 21 of 1959 comes into operation may be continued by or against the Commissioner of Inland Revenue. |
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| (2) Any proxy or petition signed by the Commissioner of Stamps and filed of record in any legal proceedings pending on the day immediately preceding the date on which Act No. 21 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. |
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| (3) All decrees or orders made by any competent court in favour of, or against, the Commissioner of Stamps before the date on which Act No. 21 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. |
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| (4) Any notice of objection given under the principal enactment to the Commissioner of Stamps before the date on which Act No. 21 of 1959 comes into operation shall, on and after that date, be deemed to have been given to the Commissioner of Inland Revenue. |
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| (5) Where an appeal to the Supreme Court against the opinion of the Commissioner of Stamps under section 35 of the principal enactment is pending on the day immediately preceding the date on which Act No. 21 of 1959 comes into operation, such opinion shall, on and after that date, be deemed to be the opinion of the Commissioner of Inland Revenue under that section and such appeal shall be deemed to be an appeal against an opinion of the Commissioner of Inland Revenue under that section. |
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| (6) An adjudication of the Commissioner of Stamps under subsection (3) of section 37 of the principal enactment shall, on and after the date on which Act No. 21 of 1959 comes into operation, be deemed to be an adjudication of the Commissioner of Inland Revenue under that subsection. |
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| (7) All notices, certificates, other documents, demands, or determinations issued or made under the principal enactment by the Commissioner of Stamps before the date on which Act No. 21 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. |
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| (8) An authorization issued to any person by the Commissioner of Stamps and in force on the day immediately preceding the date on which Act No. 21 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. |
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| (9) Any act or proceeding commenced under the principal enactment by the Commissioner of Stamps and not completed before the date on which Act No. 21 of 1959 comes into operation may be completed by the Commissioner of Inland Revenue. |
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| (10) A sanction given by the Commissioner of Stamps under the principal enactment for the institution of a prosecution which is pending on the day immediately preceding the date on which Act No. 21 of 1959 comes into operation shall have effect as if it was given by the Commissioner of Inland Revenue. |
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| (11) The reference to Commissioner of Stamps in any written law shall, on or after the date on which Act No. 21 of 1959 comes into operation, be deemed to be a reference to the Commissioner of Inland Revenue. |
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Sri Lanka Consolidated Acts