21.    Authorisation of provincial functionaries :

The Federal Tax Ombudsman may, if he considers it expedient, authorise, with the consent of a Provincial Government any agency, public servant or other functionary working under the administrative control of the Provincial Government to undertake the functions of the Federal Tax Ombudsman under sub-section (1) or sub-section (2) of section 14 in respect of any matter falling within the jurisdiction of the Federal Tax Ombudsman; and it shall be the duty of the agency, public servant or other functionary so authorised to undertake such functions to such extent and subject to such conditions as the Federal Tax Ombudsman may specify.