  COMMISSIONER OF INLAND REVENUE (CONSTITUTION OF OFFICE) _g 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.
Short title.
Revenue (Constitution of Office) Act.
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.
2. (1) The collection of all duties, fines and other revenue
whatsoever accruing through Succession and Donation Duties,
Stamp Duties and Entertainment Duties, and the direction of the
relative administrative offices, shall, as from the date of the
commencement of this Act, vest in an officer to be styled
"Commissioner of Inland Revenue" to be appointed by the Prime
Minister, and all powers and functions heretofore vested in the
Collector of Imposts and Lotto and having reference to the
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, and 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.
* 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.
