41. [ Delegation of Commissioner's powers and duties. [Substituted by M.P. Act No. 12 of 2006.]
- 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 64 to any person appointed under Section 3 to assist him :Provided that powers under Sections 38 and 47 shall not be delegated to an officer below the rank of a Deputy Commissioner of Commercial Tax.]
