Section 40:
Power to delegate.
(1) The Central Government may, by order, direct that any power or duty
which by this Act or by any rule made under this Act is conferred or imposed upon the Central
Government shall, in such circumstances and under such conditions, if any, as may be specified in the
direction, be exercised or discharged also—
(a) by any officer or authority subordinate to the Central Government, or
(b) whether or not the power or duty relates to a matter with respect to which a State Legislature
has power to make laws, by any State Government or by any officer or authority subordinate to such
Government, or
(c) by any other authority.
(2) The State Government may, by order, direct that any power or duty which by this Act or by any
rule made under this Act is conferred or imposed on the State Government or which, being by this Act or
any such rule conferred or imposed on the Central Government, has been directed under sub-section (1) to
be exercised or discharged by the State Government, shall, in such circumstances and under such
conditions, if any, as may be specified in the direction, be exercised or discharged by any officer or
authority not being (except in the case of a Union territory) an officer or authority subordinate to the
Central Government.