Control of Commissioner over officers empowered under Act

In the exercise of their powers and the performance or discharge of their duties and functions under the provisions of this Act, or the rules or order made thereunder, all officers (including Collectors) empowered under this Act shall be subordinate to the general or special orders of the State Government, be under the control, of the Commissioner and shall be bound to follow such orders as he may, from time to time, give or issue.