70.
| (1) The Commissioner of Inland Revenue shall be in charge of the administration of this Act. |
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| (2) The Commissioner may either generally or specially authorize any Assistant Commissioner to exercise, perform or discharge any power, duty or function of the Commissioner under this Act. |
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| (3) An Assistant Commissioner exercising or performing any power, duty or function of the Commissioner under this Act shall be deemed for all purposes to be authorized to exercise or perform that power, duty or function until the contrary is proved. |
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| (4) An Assistant Commissioner may exercise or perform any power, duty or function conferred on an Assessor by this Act. |
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Sri Lanka Consolidated Acts