16. Section 94 of the principal enactment is hereby amended by the insertion, immediately before the definition of " bank ", of the following new definitions:-" Assessor " means an Assessor of Inland Revenue appointed for the purposes of the Inland Revenue Act, No. 4 of 1963, and includes a Senior Assessor of Inland Revenue and an Assistant Assessor of Inland Revenue;" authorized representative " means any individual-
| (1) who is authorized in writing by a person to act on his behalf for the purposes of this Ordinance and who is-
(2) who is authorized in writing from time to time, by a person to act on his behalf for the purposes of this Ordinance, and who, being an individual registered as an auditor under the Companies' (Auditors) Regulations, is approved by the Commissioner;'. | | (a) in any case-
| | | (i) a member of the Institute of Chartered Accountants of Ceylon; |
| (ii) an accountant approved by the Commissioner; |
| (iii) an advocate or a proctor; or |
| (iv) an employee regularly employed by the person concerned; |
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| | (b) in the case of an individual, a relative; | | |
| | (c) in the case of a company, a director or the secretary; | | |
| | (d) in the case of a partnership, a partner; | | |
| | (e) in the case of a body of persons, a member of such body; or | | |
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Sri Lanka Consolidated Acts