Section 27(2) in The Punjab Land Revenue Act, 1887
(2)A person on whom powers are conferred under sub-section (1) shall exercise those powers within such local limits and in such classes of cases as the [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] may direct, and, except as otherwise directed by the [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] shall for all purposes connected with the exercise thereof be deemed to be a Financial Commissioner, Commissioner, Collector or Assistant Collector, as the case may be.
