Section 48(3)(b) in The Calcutta Municipal Corporation Act, 1980
(b)the Municipal Commissioner may by order delegate, subject to such conditions as may be specified in the order, any of his powers or functions [,including the powers or functions under section 397, sub-section (1) of section 400 and sub-section (1) of section 411,] [Words, figures and brackets inserted by W.B. Act 6 of 1996.] to any other officer or any employee of the Corporation; and