(a)any officer whom the Board generally vests (as it is hereby empowered to do) with the powers of a collector under this Act, and to whom the Collector has, with the sanction of the Commissioner, delegated (as he is hereby empowered to do) any of his functions in respect of the partition of an estate, and (b) any officer whom the Board specially vests (as it is hereby empowered to do) with the powers of Collector for the purposes of any partition under this Act;
