Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 137

Interpretation. [ 51 (1), 18 of 1965.]

129. * The amendments made in section 129 by paragraph (A), by sub-paragraphs (a), (b) and (f) of paragraph (B), and by paragraph (C) of subsection (1) of section 51 of Act No. 18 of 1965 shall be deemed to have come into force on March 30, 1963, and the amendments made in section 129 by sub-paragraphs (d) and (e) of paragraph (B) of subsection (1) of section 51 of Act No. 18 of 1965 shall apply in respect of every year of assessment commencing on or after April 1, 1965.-See section 51 (2) of Act No. 18 of 1965.
(1) * In this Act, unless the context otherwise requires-
(2) The expression " For the purposes of this Act" or " appointed under this Act", in any context in which that expression occurs relating to the Commissioner of Inland Revenue or any Deputy Commissioner of Inland Revenue or any Assistant Commissioner of Inland Revenue or any Assessor of Inland Revenue or any abbreviation used to denote any such officer, means the person for the time being holding the office of Commissioner of Inland Revenue, Deputy Commissioner of Inland Revenue, Assistant Commissioner of Inland Revenue or Assessor of Inland Revenue, as the case may be.


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