Section 3(3) in Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
(3)Subject 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 to any of the officers appointed under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005).
