77. (1) The Government may, by notification in the official Gazette, delegate any of its powers under this Ordinance or the rules to a Commissioner, Deputy Commissioner, or any other officer subordinate to him or to any other person or authority. (2) A Commissioner or Deputy Commissioner may, with the previous approval of the Government, delegate any of his powers under this Ordinance or the rules, not being powers delegated to him under sub section (1), to any officer subordinate to him or to any other person or authority.