Section 43 in The Chhattisgarh Value Added Tax Act, 2005
43. Delegation of Commissioner's powers and duties.
- Subject to the provisions of this Act and 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 except those under clause (b) of sub-section (2) of Section 57 and under sub-section (2) of Section 64 to any person appointed under Section 3 to assist him :Provided that powers under Sections 40 and 49 shall not be delegated to an officer below the rank of a Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.].
