4. Restrictions and conditions subject to which power is to be delegated by the Commissioner. -

(1) Subject to the provisions of the Act and the rules made there under, the Commissioner may, by notification in the Official Gazette, delegate the powers to be exercised by the classes of VAT authorities specified under rule 3 and shall, by like notification, specify the area in which powers are to be exercised.

Provided that the Commissioner shall not delegate his powers under Section 78 of the Act to any officer below the rank of Deputy Commissioner.

(2) The powers to call for returns, to make assessments to cancel or rectify them, to impose a penalty, interest, to compound offences and to order maintenance of accounts shall not be delegated to any officers below the rank of Superintendent.