State Act
Section 46. Delegation of Commissioner’s powers and duties
CHHATTISGARH COMMERCIAL TAX ACT 1994
This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.
Sec. 46 : Delegation of Commissioner’s powers and duties Subject to the provisions of this Act and to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers and duties under this Act except those under sub-section (2) of Section 74 to any person appointed under Section 3 to assist him : Provided that power under Section 62 shall not be delegated to an officer below the rank of a Deputy Commissioner of Commercial Tax.