(1) The revenue officers of and above the rank of a Tahsildar (not being an Additional Commissioner, Assistant Commissioner, Additional Collector or Additional Tahsildar), shall exercise the powers and discharge the duties and functions conferred and imposed on them respectively under this Code or under any law for the time being in force, and so far as is consistent therewith, all such other powers, duties and functions of appeal, superintendence and control within their respective jurisdiction ; and over the officers subordinate to them as may from time to time be prescribed by the State Government :
Provided that, the Collector may also exercise throughout his district all the powers and discharge all the duties and functions conferred or imposed on an Assistant or Deputy Collector under this Code or under any law for the time being in force and a Tahsildar shall also exercise such powers as may be delegated to him by the Collectors under the general or special orders of the State Government.
[Explanation.-In this proviso, the expression, "a Tahsildar" shall include, and shall be deemed always to have been included, the expression "an Additional Tahsildar".]
(2) The revenue officers aforesaid shall also, subject to the control and general or special orders of the State Government, exercise such powers and discharge such duties and functions, as the State Government may by an order in writing confer or impose on them for the purpose only of carrying out the provisions of any law for the time being in force, and so far as is consistent therewith.
(3) The Additional Commissioner and the Assistant Commissioner, and the Additional Collector and the Additional Tahsildar shall each exercise within his jurisdiction or part thereof such powers and discharge such duties and functions of the Commissioner, the Collector or, as the case may be, the Tahsildar under the provisions of this Code or under any law for the time being in force, as the State Government may, by notification in the Official Gazette, direct in this behalf.
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(4) The Sub-Divisional Officer shall subject to the provisions of Chapter XIII perform all the duties and functions and exercise all the powers conferred upon a Collector by this Code or any law for the time being in force, in relation to the sub-division in his charge :
Provided that, the Collector may whenever he may deem fit direct any such Sub-Divisional Officer not to perform certain duties or exercise certain powers and may reserve the same to himself or assign them to any Assistant or Deputy Collector subordinate to the Collector :
Provided further that, to such Assistant or Deputy Collector who is not placed in charge of a subdivision, the Collector shall, under the general orders of the State Government, assign as such particular duties and powers as he may from time to time deem fit.
(5) Subject to the orders of the State Government and of the Commissioner the Collector may assign to a Naib-Tahsildar within his local limits such of the duties, functions and powers of a Tahsildar as he may from time to time deem fit.
(6) Subject to such general orders as may from time to time be passed by the Commissioner or Collector, a Tahsildar or Naib-Tahsildar may employ any of his subordinates to perform any portion of his ministerial duties:
Provided that, all acts and orders of his subordinates when so employed shall be liable to revision and confirmation by such Tahsildar or Naib-Tahsildar.
(7) In all matters not specially provided for by law, the revenue officers shall act according to the instructions of the State Government.