81. Delegation of Power—

(1) 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.

(2) 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.