Section 10
Delegation of Commissioner’s powers.
About this Act
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
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.
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.