Section 68AA(2) in The Mumbai Municipal Corporation Act, 1888
(2)The Government officer empowered under sub-section (1) may by order in writing direct that the powers, duties and functions conferred or imposed upon and vested in him by the State Government may also be exercised, performed and discharged, by such officer or officers subordinate to him, who are holding or have held an office, which is not lower in rank than that of Deputy Collector, as may be authorised by him either by name or by virtue of office.