Section 20(6) in The Maharashtra Agricultural Income Tax Act, 1962
(6)Assistant Commissioners, Agricultural Income-tax Officers, and other officers shall, within their jurisdiction, exercise the powers conferred and perform the duties imposed on them (if any) by this Act and also exercise such of the powers and perform such of the duties of the Commissioner under this Act, as 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 them either generally, or as respects any particular matter or class of matters.
