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    <title>Conditions upon delegation of powers by the Commissioner (Section 68)</title>
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    <description>The Commissioner may delegate statutory functions to subordinate officers subject to minimum rank thresholds: general delegation to officers not below Assistant Value Added Tax Officer; enforcement and assessment powers to officers at or above Value Added Tax Officer; inspection powers to officers at or above Value Added Tax Inspector; and specified high-level functions to an officer designated as Special Commissioner, reflecting a designation amendment replacing the previous title.</description>
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      <title>Conditions upon delegation of powers by the Commissioner (Section 68)</title>
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      <description>The Commissioner may delegate statutory functions to subordinate officers subject to minimum rank thresholds: general delegation to officers not below Assistant Value Added Tax Officer; enforcement and assessment powers to officers at or above Value Added Tax Officer; inspection powers to officers at or above Value Added Tax Inspector; and specified high-level functions to an officer designated as Special Commissioner, reflecting a designation amendment replacing the previous title.</description>
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