Income Tax (Amendment) Act (No. 4 of 1963)

Sri Lanka Consolidated Acts

Replacement of section 3 of the principal enactment. [ 3, 13 of 1959.]

3. Section 3 of the principal enactment is hereby repealed and the following new section substituted therefor : -

	(1) For the purposes of this Ordinance, 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 as may be necessary.

	(2) An Assistant Commissioner, exercising or performing any power, duty or function of the Commissioner under this Ordinance shall be deemed for all purposes to be authorized to exercise or perform that power, duty or function until the contrary is proved.

	(3) An Assistant Commissioner may exercise any power conferred on an Assessor by this Ordinance. ".