105. Conferment of powers of Revenue Officer or Revenue Court.
(1)the [State] Government may by notification confer on any person:-(a)all or any of the powers of a Financial Commissioner, Commissioner or Collector under this Act; or(b)all or any of the powers with which an Assistant Collector of either grade is, or may be invested thereunder, and may by notification withdraw any powers so conferred.(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 may direct, and, except as otherwise directed by the [State] Government, shall for all purposes connected with the exercise thereof be deemed a Financial Commissioner, Commissioner, Collector or Assistant Collector, as the case may be.(3)Before conferring powers on the judge of a Civil Court under Sub-section (1), the [State] Government shall consult the [High Court.] [Substituted for the words 'Chief Court' by Act 18 of 1919.](4)If any of the powers of a Collector under Section 78, Section 79, Section 80 or Section 82 are conferred on an Assistant Collector, they shall, unless the [State] Government by special order otherwise directs, be exercised by him subject to the control of the Collector.
