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Delegation of powers.
51. (1) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of its powers under this Act, except those of revision, to any taxing authority.
(2) Subject to such restrictions and conditions as may be prescribed, any taxing authority may, by order in writing, delegate any of its powers conferred on it to other taxing authority subordinate in rank to it. |