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Commissioner of Inland Revenue (Constitution of Office) Act (Cap. 121) Consolidated

COMMISSIO N ER O F I N L A ND REV ENUE (CONST ITU T I O N O F O FFI CE ) [CAP. 121. 1

CHAPTER 121

COMMISSIONER OF INLAND REVENUE (CONSTITUTION OF OFFICE) ACT

To make provision for the constitution of the Office of Commissioner of

Inland Revenue.

(23rd August, 1948)*

Enacted by ACT XXX of 1948, as amended by Ordinance XXV of 1962;

and Legal Notice 4 of 1963.

1. This Act may be cited as the Commissioner of Inland

Revenue (Constitution of Office) Act.

2. (1) The collection of all duties, fines and other revenue wh atsoever accruing through Succession and Donation Duti es, Stamp Duties and Entertainment Duties, and the direction of the rel a tiv e ad mi nist rati ve of fice s, sh all, as from the date of the commencement of this Act, vest in an of ficer to be s t yled "Commissioner of Inland Revenue" to be appointed by the Prime Mi nister, and all powers and functi ons heretofore vested in the Co ll ecto r of I m po st s an d Lo tt o and h a vi n g refer e nce t o t h e assessment and collection of the duties, fines and revenue aforesaid and the direction of the relative administrative offices shall vest in and be exercised by the Commissioner of Inland Revenue, and, for the purposes aforesaid, all laws and orders or regulations made thereunder, governing the assessment and collection of the duties, fines and revenue aforesaid, a nd the direction of the relative administrative offices shall be construed as if reference therein were made to the Commissioner of Inland Revenue instead of to the Collector of Imposts and Lotto:

Provided that nothing herein contained shall be deemed to affect the powers and functions which by law vest in any officer other than the Collector of Imposts and Lotto, in regard to the said duties, fines and revenue or the relative administration.

†(2) In addition to the powers and functions specified in subsection (1) of this section the Commissioner of Inland Revenue shall have and exercise such other powers and functions as may from time to time be given or assigned to him by law or by lawful authority.

Short title.

Transfer of certain powers and functions from the Collector of Imposts and Lotto to the Commissioner of Inland Revenue. Amended by:

XXV. 1962.4; L.N. 4 of 1963.

*See Government Notice No.497 of 24th August, 1948.

†This subsection has been renumbered as subsection (2) since the original subsection

(2) has been omitted under the Statute Law Revision Act, 1980.