Section 51, The Goods and Services Tax Act, 2009

(1) The Commissioner-General may delegate in writing aduty, power or function conferred on him under this Act other than- (a) the power of delegation conferred by this subsection; and (b) the power to sanction prosecution conferred by section 71. (2) A delegation under this section does not prevent the exercise of such power, duty or function by the Commissioner-General himself. (3) The Commissioner-General may, at any time, revoke in writing a delegation under this section. PART XIII–BRANCHES, DIVISIONS, CURRENCY, ETC