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.