Section 60(3) in Bihar and Orissa Public Demands Recovery Act, 1914
(3)The Collector may, by order, with the previous sanction of the Commissioner, authorise -(i)any Sub-divisional Officer; or(ii)any officer appointed under clause (3) of Section 3 to perform the functions of a Certificate Officer;to exercise the appellate powers of the Collector under sub-section (1).
