Powers of Board of Revenue and Member of Board of Revenue tobe exe~cised by the Government or Appropriate Authority

(1) The jurisdiction and powers vested in and duties par formed by thc Board of Reveuue cr 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- (i) the Government; or (ii) the Commissioner; or (iii) any officer not below the rank of Addim1 secretary to Government; or (iv) any other officer not below the rank of District Collector: as n ay be specxed by the Government, by notzcation in this behalf in respect of such matters, and with effect from such date, as may be specified therein. (2) The Government may, in like manner, modify or cancel any authorisation made under sub-section (1). Explanation.--For the purpose 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;