Sri Lanka Consolidated Acts

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]

Income Tax (Amendment) Act (No. 4 of 1963) - Sect 35

Insertion of new section 73a in the principal enactment.[ 2, 36 of 1958.]

35. The following new section is hereby inserted immediately after section 73, and shall have effect as section 73a, of the principal enactment : -
73A.
(1) The Commissioner may authorize any number of persons, besides Assistant Commissioners, to hear and determine appeals made to the Commissioner under section 73.
(2) Every person authorized by the Commissioner under subsection (1) is hereinafter referred to as an "authorized adjudicator".
(3) Each authorized adjudicator shall hear and determine such appeals under section 73 as may be assigned to him by the Commissioner.
(4) Where there is or are any authorized adjudicator or authorized adjudicators, subsections (3), (4), (5) and (6) of section 73, sections 75 and 76, and subsections (4) and (8) of section 77, shall have effect as if for the word " Commissioner", wherever it occurs in those subsections or sections, there were substituted the words " Commissioner or authorized adjudicator ", and subsection (3) of section 75 shall have effect as if for the word " Commissioner's ", there were substituted the words " Commissioner's or authorized adjudicator's ".
(5) Every authorized adjudicator shall be paid such remuneration as may be determined by the Minister.


[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]