s 4 Appointment of Commissioner, etc.
4.—(1) The Minister may appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Estate Duties and such number of Deputy Commissioners of Estate Duties as he thinks fit.[Act 5 of 2025 wef 09/03/2025] (2) A Deputy Commissioner of Estate Duties shall have all the powers conferred by this Act on the Commissioner. (3) The Commissioner shall be responsible for the recovery of all estate duty, interest and penalties payable under the provisions of this Act and shall pay all amounts collected in respect thereof into the Consolidated Fund. (4) The Commissioner may in writing, authorise any officer to perform or to assist in the performance of any duty imposed or to exercise any power conferred upon the Commissioner by this Act.[Act 5 of 2025 wef 09/03/2025] (5) An appointment under subsection (1) must be published in the Gazette.[Act 5 of 2025 wef 09/03/2025]