Delegation of powers

Delegation of powers.—

1. (1) The Government may, by notification in the Official Gazette, delegate to the Commissioner, or the Collector, or any other officer, all or any of the powers conferred on the Government by this Code, except the power to make rules under section 199.
2. (2) The Commissioner or the Collector may, with the previous approval of the Government, delegate all or any of his powers, except the power to hear appeals or revisions, to any officer subordinate to him.
3. (3) The exercise of any power delegated under sub-section
4. (1) or
5. (2) shall be subject to the same restrictions, limitations and conditions (if any) as are imposed by this Code on the exercise of such power by the Government or, as the case may be, the Commissioner or the Collector, and shall also be subject to control and revision by the delegating authority.