s 32 Commissioner of Gambling Duties, etc.
32.—(1) The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of this Act and the Regulations, subject to the general or special directions of the IRAS. (2) In addition, the Minister may appoint from among officers of the IRAS any number of Deputy Commissioners of Gambling Duties and Assistant Commissioners of Gambling Duties that the Minister thinks fit to assist the Commissioner of Gambling Duties. (3) A Deputy Commissioner of Gambling Duties and an Assistant Commissioner of Gambling Duties have all the powers and may perform all the duties of the Commissioner of Gambling Duties. (4) Any reference in this Act or the Regulations to the Commissioner of Gambling Duties includes a reference to a Deputy Commissioner of Gambling Duties or an Assistant Commissioner of Gambling Duties, unless the context otherwise requires. (5) An appointment made by the Minister under this section may be revoked by the Minister at any time.