100. Board of Revenue may invest any person with Collector's powers.
- The [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1916 (Bengal Act 1 of 1916), for the words 'Lieutenant-Governor'.] may at any time invest any person with the powers of a Collector under this Part to be exercised by such person under the control or supervision, of the Collector, or independently of such control and supervision, as the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1916 (Bengal Act 1 of 1916), for the words 'Lieutenant-Governor'.] shall direct.
