Section 205(3) in The West Bengal Panchayat Act, 1973
(3)The Divisional Commissioner or any other officer not below the rank of a [Joint Block Development Officer of the Block,] [Words substituted for the words 'Deputy Collector' by W.B. Act 8 of 2003.] when authorised by the State Government in this behalf, may exercise all or any of the powers conferred on an inspecting officer under sub-section (2).