Article 102 - Power to Delegate

(1) The Director of Tax may delegate to any Officer of the Tax Department any duties, powers and functions conferred or imposed on the Director of Tax under these Regulations except—
(a) the power of delegation conferred by this Article; and
(b) the power of authorisation under Article 138.
(2) A delegation under Article 102(1) shall be in writing and shall specify the duties, powers and functions delegated to an Officer of the Tax Department. Any modification, extension or revocation of a delegation shall also be in writing and shall specify the modification, extension or revocation being made.
(3) Where the Director of Tax delegates to an Officer of the Tax Department any duty, power or function under this Article, that Officer shall remain under the supervision of the Director of Tax throughout the entire period during which the delegation is in effect.
Amended (as from 18th June 2014)