- The Government may, by notification, direct that any power or function exercisable by the Government, the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.], [the Director] [The word 'the Commissioner' was substituted by 'the Director' by Act No. 54 of 1986.], the Assistant Commissioner, or Urban Land Tax Officer under this Act or the rules made thereunder shall, in relation to such matters and subject to such conditions as may be specified in such notification, be exercisable also by such officer or authority subordinate to the Government as may be specified in such notification.
