63.
| (1) The Commissioner-General shall be in charge of the administration of this Act. |
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| (2) The Commissioner-General may authorize an Assessor to exercise, perform or discharge any power, duty or function which is conferred or imposed on, or assigned to, the Commissioner-General by this Act. |
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| (3) An Assessor exercising, 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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| (4) A Commissioner of Inland Revenue or a Deputy Commissioner of Inland Revenue, may exercise, perform or discharge any power, duty or function conferred or imposed on, or assigned to, an Assessor by this Act. |
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Sri Lanka Consolidated Acts