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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Delegation of powers enables the Commissioner to reallocate statutory functions by notification, subject to specified conditions.</h1> The Commissioner may, by notification, reallocate powers conferred by the Act to other authorities or officers, specifying any conditions, identity of the alternate authority and limitations governing the exercise of those powers.

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