Powers of Board of Revenue and Member of Board of Revenue to

be exercised by Government or appropriate authority.— (1) The jurisdiction and powers vested in and duties performed by the Board of Revenue or any Member of the Board of Revenue immediately before the date of the commencement of this Act, by or under any law, shall be vested in, and performed by—

1. (a) the Government; or
2. (b) the Commissioner;
3. (c) the District Collector, as may be specified in this behalf by notification in the Gazette, in respect of such matters, and with effect from such date, as may be specified in such notification.

1. (2) The Government may, by notification in the Gazette, modify or cancel any notification issued under sub-section (1). Explanation.— For the purposes of this section, the jurisdiction and powers vested in, and the duties performed by, any Member of the Board of Revenue shall include the jurisdiction and powers vested in, and the duties performed by, such Member, either in the capacity of the Member of the Board of Revenue as such or by virtue of an authorisation made by or under any law.