Section 3(2) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(2)The assessing Authority may require by order in writing any officer subordinate to it to exercise all or any of the powers and perform all or any of the duties mentioned in sub-rule (1). In addition, he may also require him to prepare and sign receipts, notices, chalans and other documents or registers required to be drawn up, maintained or issued under the Act or the rules made thereunder.
