State Act

The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976

1[26. (1) 2[The Designated Authority may by passing a resolution in this behalf and by publishing the same in the Official Gazette,] delegate to the Commissioner,- 3[(a) its power of appointments of officers and persons other than an Additional Commissioner under clause (aa) of sub-section (1) of section 12, and] (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 restrictions as may be specified 1[in the resolution]. (2) The Commissioner may, subject to such conditions and restrictions as the State Government may by general or special order impose, by order in writing delegate to any of the authorities subordinate 2[to him or to the officer authorised by the Collecting Agent under sub-section (4) of section 12] either generally or as respects any particular matter or class of matters 3[**] any of his powers under this Act.]