Authorities for the pmoses of tbis Act

Authorities for the purposes of this Act :

1. (1) For carrying out the purposes of this Act, the Government shall appoint the Deputy Commissioner of a district or any other officer to be the Collector, who shall be assisted by any officer subordinate to him appointed by the Government in this behalf.
2. (2) An officer appointed under sub-section
3. (1) shall, within the limits of such area as the Government may by notification specify, exercise such powers and perform such duties as may be delegated by the Collector subject to such conditions as may be prescribed by the Government.
4. (3) The superintendence and control for the proper execution of the provision of this Act and rules made thereunder relating to the levy and collection of taxes shall vest in the Collector.
5. (4) The Collector shall exercise such other powers and perform such other duties under this Act or any rule made thereunder as may be conferred or imposed on him.