(1) The Minister may by instrument in writing delegate to the Commissioner, a
Deputy Commissioner or to an officer or employee of the Service the exercise
or performance of such of the powers (other than this power of delegation),
authorities, duties or functions conferred or imposed on the Minister by or
under this Act as may be specified in the instrument of delegation and may in
like manner revoke wholly or in part any such delegation.
(2) The
Commissioner may by instrument in writing delegate to a Deputy Commissioner or
to an officer or employee of the Service the exercise or performance of such
of the powers (other than this power of delegation), authorities, duties or
functions conferred or imposed on the Commissioner by or under this or any
other Act as may be specified in the instrument of delegation and may in like
manner revoke wholly or in part any such delegation.
(3) A delegation under
this section may be made subject to such conditions or such limitations as to
the exercise or performance of any of the powers, authorities, duties or
functions delegated, or as to time or circumstances, as may be specified in
the instrument of delegation.
(4) Notwithstanding any delegation made under
this section, the Minister or the Commissioner, as the case may be, may
continue to exercise or perform all or any of the powers, authorities, duties
or functions delegated by the Minister or the Commissioner.
(5) Any act or
thing done or suffered by a delegate while acting in the exercise of a
delegation under this section shall have the same force or effect as if the
act or thing done had been done or suffered by the Minister or the
Commissioner, as the case may be.
