2C. Control of Commissioner over Officers empowered under Act.
In the exercise of their powers and the performance or discharge of their duties and functions under the provisions of this Act, or the rules or order made thereunder, all officers (including Collectors) empowered under this Act shall, subject to the general or special orders of the State Government, be subordinate to and under the control of the Commissioner and shall be bound to follow such orders as he may, from time to time, give or issue.
