121 Delegation of Powers

(1) Any power conferred or duty imposed upon by the Governing Board or Service may be exercised or either performed by the Governing Board or Service or by an Officer authorized generally or specifically in that behalf by the Governing Board or the Service.

(2) Notwithstanding the provisions of sub-section (1) of this Section, the Governing Board or the Service may, at any time and at its discretion, reverse or otherwise modify the decision of any Officer, affecting any Tax or Taxation Income, which is inconsistent with the provisions of this Law and the reversal or modification of the decision by the Governing Board or the Service shall have effect as if it were the original decision made in respect of the matter concerned.

(3) Any recommendation made or given by any approved Committee of the Governing Board or the Service shall be subject to ratification by the Governing Board or Service as the case may be