Cess Collecting Authorities

(1) The State Government may, by notification in the Official Gazette, appoint such person or persons as it thinks fit to be a "prescribed authority" for such area or areas as may be specified in the notification to exercise the powers and perform the duties of the prescribed authority under this Act and may be mentioned in the order and subject to such control and direction by the Government and the provisions of such order shall be binding on all concerning departments, authorities and persons, in the purpose of performance or exercise of any power so conferred or duty so imposed. (2) Every person appointed under sub-section (1) shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, 1860.