Powers and functions of Deputy Collector may be exercised by Collector

All or any powers and functions which are assigned by this Act to a Deputy Collector may be exercised and discharged by the Collector ; and whenever it is provided by this Act that any act done or order made by a Deputy Collector shall require the sanction of the Collector, or shall be appealable to the Collector, then if such act has been done, or such order has been made, by the Collector, it shall be deemed to have been sanctioned by the Collector or to have been confirmed by the Collector in appeal, as the case may be.