(1) The State Government may, by notification, delegate to the Financial Commissioner any of its powers under this Act, except the powers conferred by sections 5, 6, 8, 9, 12, 15, 16, 36, 75 and 80.
(2) The State Government may, by notification, permit the delegation by the Financial Commissioner or Collector to any person or class of persons specified in such notification of any powers conferred on them by this Act.