52 Laws of Malaysia ACT 709 Delegation of Commissioner’s functions and powers 58. (1) The Commissioner may, subject to such conditions, limitations or restrictions as he may think fit to impose, delegate any of his functions or powers imposed or conferred upon him under this Act, except his power of delegation, to the Deputy Commissioners or Assistant Commissioners, and any function or power so delegated may be performed and exercised by the officer in the name and on behalf of the Commissioner. (2) The delegation under subsection (1) shall not preclude the Commissioner himself from performing or exercising at any time the delegated functions or powers. Direction by Minister 59. (1) The Commissioner shall be responsible to the Minister. (2) The Minister may give to the Commissioner directions of a general character consistent with the provisions of this Act relating to the performance of the functions and powers of the Commissioner and the Commissioner shall give effect to such directions. Returns, reports, accounts and information 60. (1) The Commissioner shall furnish to the Minister and any such public authority as may be directed by the Minister, the returns, reports, accounts and information with respect to his activities as the Minister may require or direct. (2) Without prejudice to the generality of subsection (1), the Commissioner shall, as soon as practicable after the end of each financial year, cause to be made and transmitted to the Minister and if so directed by the Minister to any other public authority, a report dealing with the activities of the Commissioner during the preceding financial year, and the report shall be in such form and shall contain such information relating to the proceedings and policies of the Commissioner as the Minister may specify.