48. Conditions upon delegation of powers by the Commissioner. | |
48. Conditions upon delegation of powers by the Commissioner. Without prejudice to the provisions of section 68, the Commissioner may delegate any of his powers to any person not below the rank of an Assistant Value Added Tax Officer, but he may delegate his powers-
(a) under sub-sections (1) and (2) of section 60, to a person not below the rank of a Value Added Tax Officer;
(b) under section 61, to a person not below the rank of a Value Added Tax Inspector; and
(c) under section 84, to a person not below the rank of 2[ Special] Commissioner.
|