Section 69

Any officer appointed under the law relating to income tax may exercise any function of the Director General under this Act (not being a function exercisable by a statutory order or a function exercisable under subsection 70(1) and section 82.

(Deleted by Act 644).

(Deleted by Act 644).

The Director General may by writing under his hand authorize any public officer or any employee of the Inland Revenue Board of

Malaysia (subject to any exceptions or limitations contained in the authorization) to exercise or assist in exercising any function of the Director General under this Act which is exercisable under subsection (2) by the appointed officers.

Where a public officer or an employee of the Inland Revenue

Board of Malaysia exercises any of the Director General’s functions by virtue of any provision of subsections (1) to (5), he shall do so subject to the general supervision and control of the Director General.

The delegation by or under any provision of subsections (1) to (5)

of the exercise of any function of the Director General shall not prevent the exercise of that function by the Director General himself.

References in this Act to the Director General shall be construed, in relation to any case where a public officer or an employee of the Inland Revenue Board of Malaysia is authorized by any provision of subsections (1) to (5) to exercise the functions of the

Director General, as including references to that officer or employee.

Petroleum (Income Tax)

105

Identification of officials