(2)Every such Deputy or Assistant Commissioner shall, under the orders of the Commissioner, exercise and perform any of the powers, functions and duties of the Commissioner to be exercised or performed by him under the provisions of this Act or any other law for the time being in force, in accordance with the general or special orders of the Government made in this behalf:Provided that the powers to be exercised by the Commissioner of making, altering or rescinding rules under section 31 shall not be exercisable by a Deputy or Assistant Commissioner.
