Section 11 in The Companies (Temporary Restrictions On Dividends) Act, 1974
11. Power to delegate.
The Central Government may, by notification in the Official Gazette, direct that any power which may be exercised by it under this Act (other than the power conferred by section 12) shall, subject to such restrictions and conditions, if any, as it may specify in the notification, be exercised also by-(a) such officer or authority subordinate to the Central Government; or(b)such other authority, as may be specified in the notification.
