41 : Delegation of Commissioner’s powers and duties M.P. ACT

CHAPTER – IX    Certain Powers of Commissioner and delegation by Commissioner of his powers.     41 : 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.