3. Section 59 of the principal enactment is hereby amended by the repeal, of paragraph (2) of the definition of '' authorised representative'', and the substitution therefor, 01 the following; paragraph: "
| " (2) who is authorised in writing from time to time by a person, to act on behalf of such person for the purposes of this Act, in respect of matters relating to such year of assessment as is specified in. the authorisation and who-
| | (i) being an individual registered as an auditor under the Companies (Auditors) Regulations, is approved by the Commissioner-General ; or | | |
| | (ii) is an individual approved by the Commissioner-General for the purposes of the Inland Revenue Act, No. 28 of 1979, under regulations made under that Act, in that behalf ; ". | | |
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Sri Lanka Consolidated Acts