Section 26 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
26. [ Power to delegate [Section 26 was substituted for original by Gujarat 14 of 1989. Section-3, w.e.f. 1-4-89.]
(1)[The Designated Authority may by passing a resolution in this behalf and by publishing the same in the Official Gazette], delegate to the Commissioner -(a)[ its powers of appointment of officers and persons, other than an Additional Commissioner under clause (aa) of sub-section (1) of section 12, and] [Substituted by Gujarat Act No. 10 of 2008 Section 13(1) (ii) for w.e.f. 1-4-2008](b)its powers of specifying areas under clause (b) of sub-section (1) of section 12 in respect of officers appointed by the Commissioner under the powers delegated to him under clause (a); and the Commissioner shall exercise the powers delegated to him under this sub-section subject to such conditions and restriction as may be specified [in the resolution.] [Substituted by Gujarat Act No, 10 of 2008 Section 13(1) (iii) for 'in the Notification' w.e.f. 1-4-2008.](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(1)The powers of appointment of officers (not being power relating to appointment of Deputy Commissioners of profession Tax) and persons under paragraph (vi) of clause (a) of sub-section (1) of section 12 and (2) The powers of specifying areas under clause (h) of sub-section (1) of section - 12 in respect of officers appointed by the Commissioner under the power delegated to him under clause (9) of sub-section (1) of section 12.
