Restrictions and conditions subject to which powers may be delegated by the Profession Tax Commissioner under sub-section (2) of Section 20

The Profession Tax Commissioner may delegate his powers under sub-section (1) of Section 20 subject to the following restrictions and conditions : (i) The powers under sub-section (1) of Section 20 shall not be exercised in respect of the following: (a) Drawing and Disbursing Officers of the Central Government and the State Government; (b) Persons paying tax at the highest rate leviable under the Act. (ii) The Commercial Tax Inspectors shall not exercise the powers under sub-section (1) of Section 20 delegated to them unless specifically directed, in writing, by the Profession Tax Assessing Authority concerned.