Sri Lanka Consolidated Acts

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Embarkation Tax Act (No. 19 of 1961) - Sect 12

Powers of competent authority exercisable by authorized officers

12. The powers conferred on a competent authority by or under this Act, other than the power to sanction a prosecution conferred by section 10, may be exercised on his behalf by any other officer acting under the general or special directions of such authority.

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