123.
| (1) For the purposes of this Act, there shall be appointed a Commissioner of Inland Revenue and such number of Deputy Commissioners of Inland Revenue, Assistant Commissioners of Inland Revenue and Assessors of Inland Revenue as may be necessary. |
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| (2) 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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| (3) An Assistant Commissioner may exercise any power conferred on an Assessor of Inland Revenue by this Act. |
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Sri Lanka Consolidated Acts