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Part XI · Adminstration Provisions

54. The Administration of the Act

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

The Commissioner-General shall be in charge of the administration of this Act, assisted by such number of

Deputy Commissioner-Generals, Senior Commissioners,

Commissioners, Senior Deputy Commissioners, Deputy

Commissioners and Assistant Commissioners of the Inland

Revenue Department (in this Act referred to as the

“Department”) as may be necessary for the purpose of giving effect to the provisions of this Act.

(2)

(a)

The Commissioner-General may authorize any

Deputy Commissioner-General, Senior Commissioner,

Commissioner, Senior Deputy Commissioner, Deputy

Commissioner or Assistant Commissioner of the Department to exercise, perform or discharge any power, duty or function which is conferred or imposed on, or assigned to the

Commissioner-General by this Act.

(b)

A Deputy Commissioner-General, Senior

Commissioner,

Commissioner,

Senior

Deputy

Commissioner, Deputy Commissioner or Assistant

Commissioner of the Department exercising, 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 to exercise, perform or discharge that power, duty or function, until the contrary is proved.

(3)

A Commissioner or a Senior Deputy Commissioner of the Department may exercise, perform or discharge any power, duty or function conferred or imposed on, or assigned to, an Assistant Commissioner by any provision of this Act.

Read on from s 55

Part XII

General

Read on from Part XII

Schedules