5.
(1) The Commissioner may, either generally or specially, authorize any Deputy Commissioner, any Assistant Commissioner or any Divisional Revenue Officer to exercise, perform or discharge any power, duty or function conferred or imposed upon, or assigned to, the Commissioner by or under this Act: |
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(2) Any Government Agent may, subject to the general direction and control of the Commissioner, exercise, perform or discharge any power, duty or function conferred or imposed upon, or assigned to. the Commissioner by or under this Act. |
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