Rule 48 - Conditions upon delegation of powers by the Commissioner (Section 68) - Delhi Value Added Tax Rules, 2005

48. Conditions upon delegation of powers by the Commissioner (Section 68) Without prejudice to the provisions of section 68, the Commissioner may delegate any of his powers to any person not below the rank of an Assistant Value Added Tax Officer, but he may delegate his powers - (a) under sub-sections (1) and (2) of section 60, to a person not below the rank of a Value Added Tax Officer; (b) under section 61, to a person not below the rank of a Value Added Tax Inspector; and (c) under section 84 to a person not below the rank of an 1 [Special] Commissioner. ---------------------------------- 1. Substituted vide Notification No.F.3(15)/Fin.(Rev-I)/2012-13/dsVI/264 Dated 30/03/2013. Before it was read as Additional