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As enacted
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Contents

Part II

97. Officers

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

For the purposes of this Act, there shall be appointed a Commissioner-General of Inland Revenue, such number of Deputy Commissioner-Generals of Inland

Revenue, Senior Commissioners of Inland Revenue,

Commissioners of Inland Revenue, Senior Deputy

Commissioners of Inland Revenue, Deputy Commissioners of Inland Revenue and Assistant Commissioners of Inland

Revenue.

(2)

A tax official exercising or performing or discharging any power, duty or function conferred or imposed on or assigned to the Commissioner-General by any provision of this Act, shall be deemed for all purposes to be authorized by the Commissioner-General to exercise, perform or discharge that power, duty or function until the contrary is proved.

(3)

The Commissioner-General or an officer of the

Department authorised by the Commissioner-General to perform any functions under this Act shall not be personally liable in civil proceedings in connection with any act done by the person in good faith in the discharge of those functions.

(4)

The Commissioner-General may specify such forms as the Commissioner-General considers appropriate for the purposes of this Act.

Read on from s 98

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