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Section 10: Delegation of Commissioner’s powers.

The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975

Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers under this Act except those under sub-section (3) of section 9 and sub-section (1) of section 52 to any person appointed under sub-section (2) of section 9:

Provided that the powers of the Commissioner under clauses (i) to (vi) (both inclusive) of sub-section (3) of section 41 shall not be delegated to any person lower in rank than that of a Sales Tax Officer, and those under sub-section (1) of section 49 shall not be delegated to any person other than an Additional Commissioner of Sales Tax appointed under sub-section (2) of section 9.

Where this provision sits

ActThe Delhi Sales Tax Act, 1975
Section10
Marginal noteDelegation of Commissioner’s powers.
JurisdictionCentral
StatusIn force as published by the source

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