The State Government may, by notification, direct that any power or function (except the powers to make rules under Section 25)—
(a) which may be exercised or performed by it, or
(b) which may be exercised or performed by the Controlling Authority, under this Act, may, in relation to such matter and subject to such conditions, if any, as may be specified in the notification, be also exercised or performed by such officer or authority subordinate to the Government or officer subordinate to the Controlling Authority, as may be specified in such notification.