[6. Classes of Revenue Officers.––(1) There shall be the following classes of Revenue officers namely: —
(a) the Financial Commissioner ;
(b) the [Divisional Commissioner ;]
(c) the Collector ;
(d) the Assistant Collector of the first class ;
(e) the Assistant Collector of the second class.
[(2) The Deputy Commissioner and the Additional Deputy Commissioner of a District shall be the Collector thereof ; and a Sub-Divisional Magistrate, an Assistant Commissioner and a Tehsildar shall be an Assistant Collector of the First Class and a Naib-Tehsildar an Assistant Collector of the Second Class].
(3) Unless the Government issues a notification to the contrary, the jurisdiction of the Financial Commissioner shall extend to the whole of the [Union territory of Jammu and Kashmir] and of [Divisional Commissioners] to the Provinces and of Collectors and Assistant Collectors to the Districts and Tehsils respectively in which they are employed.
(4) The Government may by notification confer on any person—
(a) all or any of the powers of a Financial Commissioner, [Divisional Commissioner] or Collector under this Act, or
(b) all or any of the powers with which an Assistant Collector may be invested thereunder;
and may by notification withdraw any powers so conferred.
(5) A person on whom powers are conferred under sub-section (4) shall exercise these powers within such local limits and in such classes of cases as the Government may direct and, except as otherwise directed by the Government, shall, for all purposes connected with the exercise thereof, be declared to be a Financial Commissioner, [Divisional Commissioner], Collector or Assistant Collector, as the case may be.
[(5-a) The Government may, by notification in the [Official Gazette], confer on an Assistant Commissioner or Assistant Settlement Officer the powers of Collector and such Collector shall exercise those powers in respect of such cases under this Act or any other law for the time being in force as may be transferred to him by the Collector from time to time.]
(6) The [Divisional Commissioner] and the Collector, shall respectively include the Settlement Commissioner and Settlement Officer and the Assistant Collector of the first class shall include Assistant Settlement officer and the Settlement Tehsildar, and Assistant Collector of the second class shall include the Settlement Naib Tehsildar :
Provided that, the jurisdiction of Settlement Commissioner Settlement officers, Assistant Settlement officers, Settlement Tehsildars and Naib Tehsildars shall extend only to the tracts under settlement :
Provided further that, the officers other than those specified in the first proviso shall, unless otherwise directed by the Government, not exercise jurisdiction in regard to cases arising out of Settlement operations.]