Delegation of Commissioner powers and duties

241 : Delegation of Commissioner’s powers and duties Subject to the provisions of this Act and to such restrictions and conditions as may be prescribed, the Commissioner may, by order, in writing , delegate any of his powers and duties under this Act except those under sub-section (2) of section 64 to any person appointed under section 3 to assist him : Provided that powers under section 38 and 47 shall not be delegated to an officer below the rank of a Deputy Commissioner of Commercial Tax. 2