Income Tax Act 1947 · 2020 Revised Edition · Part 2 · Administration
3. Appointment of Comptroller and other officers
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For the due administration of this Act, the Minister may appoint a Comptroller of Income Tax, and such Deputy Comptrollers, Assistant Comptrollers and other officers and persons as may be necessary.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
The Minister may appoint a Senior Investigation Officer, Income Tax, and may authorise such officer to exercise all or such of the powers of the Comptroller under this Act as may be specified but without prejudice to the exercise by the Comptroller of such powers.
An appointment under subsection (1) or (2), and any authorisation under subsection (2), must be published in the Gazette.