4. Delegation of Powers :-

Without prejudice to the provisions of Section 5 of the Act the Commissioner may delegate any of his powers in writing except those of revision, determination of jurisdiction and determination of issues, to any authority not below the rank of an Assessing Authority. The Commissioner may not delegate the powers vested in him to a departmental officer with doubtful integrity or against whom any departmental inquiry has been ordered or against whom any case is pending in any court of law.