Section 26(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(2)The Commissioner may, subject to such conditions and restrictions as the State Government may be general or special order impose, by order in writing delegate to any of the authorities subordinate to him [***] [Deleted by Gujarat 10 of 2008 Section 13(1) (iv) w.e.f 1-4-08 for the words 'or to the Officer authorised by the collecting Agent under sub-section (4) of section 12] either generally or a respect any particular matter or class of matters any of his powers under this Act.]Note Upto 31-3-08 In exercise of the power conferred by sub-section (1) of section 26 of the Act, 1976 (President's Act No. 11 of 1976), the Government of Gujarat hereby delegates to the Commissioner its powers as follows namely
