Section 10(7) in The Maharashtra Value Added Tax Act, 2002
(7)The State Government may, subject to such restrictions and conditions, if any, as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being the powers of the appointment [of a Special Commissioner or Additional Commissioner] [These words were substituted for the words 'of Additional Commissioner' by the Maharashtra 8 of 2012, Section 22(3), (w.e.f. 1-5-2012).] or Joint Commissioner) conferred on the Government by sub-section (2).
