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As enacted
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Contents

Part II

98. Delegation of powers

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

(1)

The Commissioner-General may delegate to a tax official of the Department a power or duty conferred or imposed on him by this Act.

(2)

The Commissioner-General may delegate a power or duty to a specific individual tax official within the

Department.

(3)

Subject to such conditions as the Commissioner-General may specify the Commissioner-General may provide that any information, declaration, or document required to be furnished to the Commissioner-General is to be supplied to tax officials as the Commissioner-General may nominate.

(4)

A delegation under this section shall not prevent the

Commissioner-General from performing a delegated power, duty, or function.

(5)

A tax official shall not exercise a power, or perform a duty or function under this Act; that –

(a)

relates to a person in respect of which the tax official has or had a personal, family, business, professional, employment, or financial relationship; or

(b)

otherwise presents a conflict of interest.

(6)

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 authorised to exercise, perform or discharge that power, duty or function until the contrary is proved.

(7)

A Commissioner and Senior Deputy Commissioner may exercise any power conferred on any Deputy

Commissioner or Assistant Commissioner by any provision of this Act.

Read on from s 99

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