Superintendence and control of Revenue Officers and Revenue Courts

(1) The general superintendence and control over all other Revenue Officers and Revenue Courts shall be vested in, and all such officers and Courts shall be subordinate to, the Financial Commissioner. (2) Subject to the general superintendence and control of the Financial Commissioner, a Commissioner shall control, all other Revenue Officers and Revenue Courts in his division. (3) Subject as aforesaid and to the control of the Commissioner, a Collector shall control all other Revenue Officers and Revenue Courts in his district.