Sri Lanka Consolidated Acts

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Value Added Tax Act (No. 14 of 2002) - Sect 49

Commissioner-General to delegate powers and functions

49.
(1) The Commissioner-General may, by writing under his hand, delegate to any Assessor any of the powers and functions conferred on or assigned to the Commissioner-General by this Chapter
(2) Every Assessor to whom any power or function has been delegated under subsection (1) shall exercise or discharge such power or function subject to the general or special directions of the Commissioner-General.

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