(1) The jurisdiction and powersvested in and duties par formed by thc Board 6;' Reveuue cr any Member 0.r 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 A d d i m 1 secretary to Government ; or iv any other officer not below the rank of District ( dollector ;
' 3 .t ; ; '4 , . . . .. . as n ay be specxed by the Government, by notzcation ,,. . . s 1 ' . r 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 , :,:, :.! 4 or cancel any authorisation made under sub-section (1).
Explanution.--For the purpose of this section, the ju- < risdiction and powers vested in, znd 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 dapacity of the " \;
Member of the Board of Revenue as such, or by virtue 4 of an authorisation made by or under any law; " ( I b . 1..