Section 27. Conferment of powers of Revenue-officers .

(1) The Local Government may by notification confer on any person— (a) all or any of the powers of a Financial Commissioner, Commissioner or Collector under this Act, or (b) all or any of the powers with which an Assistant Collector may be invested thereunder and may by notification withdraw any powers so conferred. (2) A person on whom powers are conferred under sub-section (1) shall exercise those powers within such local limits and in such classes of cases as the Local Government may direct, and, except as otherwise directed by the local Government, shall for all purposes connected with the exercise thereof be deemed to be a Financial Commissioner, Commissioner, Collector or Assistant Collector, as the case may be. (3) If any of the powers of a Collector under this Act are conferred on an Assistant Collector, they shall, unless the Local Government by special order otherwise directs, be exercised by him subject to the control of the Collector.