Section 16 in The U.P. Advertisements Tax Act, 1981
16. Delegation.
(1)The State Government may, by notification, delegate all or any of its powers under this Act, except the powers referred to in clause (c) of Section 2, Section 3 and Section 20, to any person or authority subordinate to it and may in the like manner withdraw any power so delegated.(2)The exercise of any powers delegated under sub-section (1) shall be subject to such restrictions, limitations or conditions as may be laid down by the State Government from time to time.
