16: Conferment of powers of Revenue Officers

Conferment of powers of Revenue Officers.– (1) Government may, by notification, confer on any person all or any of the powers of [a Commissioner] or Collector under this Act, and may, in like manner, withdraw such powers. (2) The Board of Revenue may, by notification, confer on any person all or any of the powers of an Assistant Collector under this Act, and may, in like manner, withdraw such powers. (3) A person on whom powers are conferred under this section shall exercise those powers within such local limits and in such classes of cases as Government or the Board of Revenue, as the case may be, may direct and, except as otherwise so directed, such person shall, for all purposes connected with the exercise thereof, be deemed to be the [Commissioner], Collector or Assistant Collector, as the case may be.

Effective date: 1967-12-07

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