(1) The Public Service Commission may appoint assistant tax officers for the purpose of this Act.
(2) The Comptroller may, in relation to any matter or class of matter, delegate to any assistant tax officer employed in carrying out the provisions of this Act, any powers, functions or duties conferred or imposed on the Comptroller by this Act other than—
(a) the power of delegation conferred by this section; and
(b) the power to raise and levy tax on lands and houses conferred under section 3.
(3) Any delegation made under this section may be revoked at any time by the Comptroller and no delegation shall prevent the exercise of such powers, duties or functions by the Comptroller himself or herself.
(Substituted by Act 30 of 2001)