(1) The State Government shall appoint in each division a Commissioner, who shall, within his division, exercise the powers and discharge the duties conferred and imposed on a Commissioner by or under this Code or any other law for the time being in force, and shall exercise authority over all the revenue officers in his division.
(2) The State Government may appoint one or more Additional Commissioners in one or more Divisions.
(3) An Additional Commissioner shall exercise such powers and discharge such duties of Commissioner in such cases or classes of cases as the State Government or, in the absence of any direction from the State Government, the Commissioner of the division may direct.
(4) The provisions of this Code and every other law for the time being applicable to a Commissioner shall apply to the Additional Commissioner when exercising powers or discharging any duties under this section, as if he were the Commissioner of the Division.
(5) The State Government may, at the time of making the appointment or at any time subsequent thereto, designate any Additional Commissioner, as Additional Commissioner (Judicial), and any such Additional Commissioner (Judicial) shall be allotted only judicial business. Such an Additional Commissioner (Judicial) shall exercise such powers and discharge such duties of Commissioner in such cases or classes of cases as the State Government, or in the absence of any direction from the State Government, the Commissioner of the Division, may direct.
(2) The State Government may appoint one or more Additional Commissioners in one or more Divisions.
(3) An Additional Commissioner shall exercise such powers and discharge such duties of Commissioner in such cases or classes of cases as the State Government or, in the absence of any direction from the State Government, the Commissioner of the division may direct.
(4) The provisions of this Code and every other law for the time being applicable to a Commissioner shall apply to the Additional Commissioner when exercising powers or discharging any duties under this section, as if he were the Commissioner of the Division.
(5) The State Government may, at the time of making the appointment or at any time subsequent thereto, designate any Additional Commissioner, as Additional Commissioner (Judicial), and any such Additional Commissioner (Judicial) shall be allotted only judicial business. Such an Additional Commissioner (Judicial) shall exercise such powers and discharge such duties of Commissioner in such cases or classes of cases as the State Government, or in the absence of any direction from the State Government, the Commissioner of the Division, may direct.
---