Section 3(iii) in The Orissa Hindu Religious Endowments Act, 1951
(iii)"Collector" in any provision under this Act includes (a) any Deputy Collector who is specially empowered by the State Government to discharge any of the functions of a Collector under that provision; and (b) any Deputy Collector to whom the Collector may, by general or special order, transfer any of his functions under that provision;
