32.   Delegation of powers.-

(1)    The Board may, by notification in the official Gazette and subject to such limitations or conditions as may be specified therein, empower by name or designation -

(a)    any Additional Collector of Sales Tax or Deputy Collector of Sales Tax to exercise any of the powers of a Collector of Sales Tax under this Act;

(b)    any Deputy Collector of Sales Tax or Assistant Collector of Sales Tax to exercise any of the powers of an Additional Collector of Sales Tax under this Act;

(c)    any Assistant Collector of Sales Tax to exercise any of the power of a Deputy Collector of Sales Tax under this Act; and

(d)    any other officer of Sales Tax to exercise any of the powers of an Assistant Collector of Sales Tax under this Act.

(2)    Unless the Board in any case otherwise directs, the Collector may authorize an officer subordinate to him to exercise within any specified area, any of the powers of the Collector or of any other officer of Sales Tax under this Act.

(3)    The officer to whom any powers are delegated under this section shall not further delegates such powers.