(1) The Commissioner shall not delegate to any officer, appointed under sub-section (2) of section 3, to assist him, the powers under sub-section (1) of section 84 and sub-section (1) of section 86.
(2) The Commissioner shall not delegate to any officer, appointed under subsection (2) of section 3, to assist him, the powers under sub-section (1) of section 79, without the prior approval of the Government.
(3) The Commissioner shall not authorize any officer below the rank of a Sales Tax Officer, to exercise power under sub-section (3) of section 73, sub-section (3) and sub-section (11) of section 74 and sub-section (2) of section 75.