Section 46 in The M.P. Vanijyik Kar Adhiniyam, 1994
46. Delegation of Commissioner's powers and duties.
- Subject to the provisions of this Act and to such restrictions and conditions as may be prescribed, the Commissioner may by order in writing, delegate any of his powers and duties under this Act except those under sub-section (2) of Section 74 to any person appointed under Section 3 to assist him :Provided that power under Section 62 shall not be delegated to an officer below the rank of Deputy Commissioner of Commercial Tax.
