Section 36, The National Revenue Authority Act, 2002

With effect from the commencement of this Act— [Margin: Construction and modification of laws.] (a) any reference to the Comptroller of Customs and Excise or the Commissioner of Income Tax in any law specified in the Schedule or in any other law shall be construed as a reference to the Commissioner-General; (b) any reference to the Department of Customs and Excise or the Income Tax Department in any law specified in the Schedule or in any other law shall be construed as a reference to the Authority; (c) except as provided in paragraph (a), any reference to an officer of the Department of Customs and Excise or an officer of the Income Tax Department howsoever designated in the No. 11 National Revenue Authority Act 2002 17 laws specified in the Schedule or in any other law shall be construed as a reference to such other officer of the Authority.