(1) 2[The Designated Authority may by passing a resolution in this behalf and by publishing the same in the Official Gazette,] delegate to the Commissioner,- 3[(a) its power of appointments of officers and persons other than an Additional Commissioner under clause (aa) of sub-section (1) of section 12, and]
(b) its powers of specifying areas under clause (b) of sub-section (1) of section 12 in respect of officers appointed by the Commissioner under the powers delegated to him under clause (a); and ________________________________________________________________________________________
1. Section 26 was substituted by Guj. 14. of 1989, s. 3.
2. These words were substituted for the words "The State Government may, by notification in the Official Gazette" by Guj.
10 of 2008, s. 13(l)(i).
3. Clause (a) was substituted, ibid., s. 13(l)(ii).
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 11 the Commissioner shall exercise the powers delegated to him under this sub-section subject to such conditions and restrictions as may be specified 1[in the resolution].
(2) The Commissioner may, subject to such conditions and restrictions as the State Government may by general or special order impose, by order in writing delegate to any of the authorities subordinate 2[to him or to the officer authorised by the Collecting Agent under sub-section (4) of section 12] either generally or as respects any particular matter or class of matters 3[**] any of his powers under this Act.]
4[26A. Subject to such conditions as it may impose, the Designated Authority may, after obtaining prior approval of the State Government, if it considers it necessary so to do in public interest, by resolution to be published in the Official Gazette, exempt any class of person from payment of whole or any part of the tax payable under the provisions of this Act.]
Power to exempt.