Section 2(5) in The Bengal Opium Smoking Act, 1932
(5)“Collector” means—(i)in the Calcutta district, any person appointed under clause(b) of section 7 of the Bengal Excise Act, 1909, (Ben. Act V of 1909), to exercise all the powers and to perform all the duties of the Collector in that district under that Act ; and(ii)elsewhere, the chief officer in charge of the revenue administration of a district.
