Section 2(b) in The Bengal Alluvial Lands Act, 1920
(b)"Collector" means the Collector of a district or a sub-divisional officer or any other officer not below the rank of a Deputy Collector exercising the powers of a Magistrate of the first class appointed by the [State Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950, respectively.], to discharge any of the functions of a Collector under this Act.
