Section 162(3) in The U.P. Gram Sabha, Gram Panchayat and Bhumi Prabandhak Samiti Manual
(3)Delegation of powers to Collector [Sections 216 and 321, U.P.Z.A. & L.R. Act]. - The powers of Government to charge a Bhumi Prabandhak Samiti with the duty of collecting and realizing land revenue have been delegated to Collector subject to his reporting the same to Government through Secretary, Board of Revenue, Uttar Pradesh, the Land Reforms Commissioner (Uttar Pradesh). [Vide Notification No. 272-R/I-D-662-51, dated 24th April, 1954 (See para 137)].