¹[ (1) For the purposes of this Act, the powers which the Board may exercise and functions may perform, Chairman, National Board of Revenue or, as the case may be, Member (Value Added Tax), National Board of Revenue may exercise the same powers and perform the same functions.

(2) The Board may, by a notification in the official Gazette and subject to such limitations or conditions as may be specified in such notification, delegate to any VAT officer, by name and designation, any responsibility, duty or power of a Commissioner under this Act or the rules made thereunder.

(3) Unless the Board otherwise directs, a Commissioner or a Director General may pass an order giving any VAT officer subordinate to him the authority to exercise any or all of his powers in all or any part of the jurisdiction of such Commissioner or Director General.

(4) If current charge is given to any VAT officer in his immediate higher post, he may perform all responsibilities and exercise all powers of such higher post. ]