56.
| (1) Subject to the provisions of Charter VII, the Commissioner-General of Inland Revenue shall be in charge of the administration-of this Act. |
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| (2) A Commissioner or Deputy Commissioner exercising or performing or discharging any power, duty or function of the Commissioner-General under 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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| (3) A Commissioner or a Deputy Commissioner may exercise any power conferred on an Assessor by this Act. |
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Sri Lanka Consolidated Acts