The Commissioner may subject to restrictions and conditions specified in column (4) delegate the powers conferred and the duties imposed upon him under the section or, as the case may be, rule framed under the Act as specified in column (2) of the table below and described in corresponding entry in column (3), to the officer not below the rank specified in column (4) thereof.-
furnishing returns or to permit a dealer to furnish returns for different period
(ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. five crores, and
(iii) Assistant Commissioner - up to a turnover and/or aggregate of purchase price of Rs. fifty crore
(iv) Deputy Commissioner- - in respect of every dealer.
(ii) To sanction payment of interest on delayed refunds