Section 2(xxiii) in Jharkhand Panchayat Raj Act, 2001
(xxiii)"Sub Divisional Officer" means the Magistrate-in-Charge of a sub division in which a Gram Panchayat has been established and includes any other Magistrate who may be specially appointed by the Government to discharge all or any of the functions of (The Sub Divisional) Magistrate under this Act;
