Delegation of power of Drawing and Disbursing Officer

Yes, he can if the Divisional Commissioner has control over the SDO office.

Provided that if the Designation of the D.D.O. is required to be changed permanently, the concurrence of the Finance Department will be required and the Office of the AG is to be communicated.

@ Mr. De
See the Rules in this regard as stipulated in W.B. Treasury Rules –
4.028. (1) The Head of an office, if he himself is a Drawing and Disbursing Officer, may, as a temporary measure and to meet an emergent situation, authorise any Group A Government employee serving under him to sign a bill or order on his behalf, communicating the name and the specimen signature of the officer to the treasury concerned. This temporary measure to authorise a Group A Government employee shall not relieve the Head of the office, in any way, of his responsibility for the accuracy of the bill or for disbursement of the money. In such cases, the authorised Group A Government employee shall sign for the Head of office.
Illustration. – In any District, if the Nazareth Deputy Collector is authorised by the Collector to sign bill,
he shall sign as “Nazareth Deputy Collector, for Collector”.
(2) The concerned administrative Department with the concurrence of the Finance Department shall issue order for changing of a Drawing and Disbursing Officer on permanent basis from one Group A Government employee to other Group-A Government employee.
Illustration. – When the designation of the Drawing and Disbursing Officer is changed permanently from the Head of office to other subordinate officer like: from Head of Office to the Accounts Officer or from Deputy Director to the Assistant Director etc., the provision of sub-rule (2) shall be applicable.
(3) The concerned Head of the Department shall issue an order for changing a Drawing and Disbursing Officer as a stop-gap measure when the regular Drawing and Disbursing Officer goes on leave or is transferred and the new incumbent has not joined and the post is lying vacant i.e., the designation of the Drawing and Disbursing Officer is changed temporarily such as from the Assistant Director to the Joint Director.
(4) When Head of office himself is not the Drawing and Disbursing Officer and the regular Drawing and Disbursing Officer goes on leave or is transferred and the new incumbent has not joined, the Head of office shall issue an order directing another Group A Government employee under his control to take the charge of the Drawing and Disbursing Officer as a temporary measure. In such cases the designation of the Drawing and Disbursing Officer shall not be changed.
(5) Every order under sub-rule (2), sub-rule (3) or sub-rule (4), as the case may be, shall be communicated to the Accountant General (Accounts and Entitlement), West Bengal, the Director of Treasuries and Accounts West Bengal, the concerned Treasury Officer, the treasury linked bank and Finance (Internal Audit) Department.