Section 5. Vesting of powers of separate officers in single officer

5. Vesting of powers of separate officers in single officer .—(1) A notification issued under section 4, sub-section (2), may direct that any powers or duties vested in separate officers may be consolidate and vested in, and discharged by, a single officer. (2) Where by such a notification appellate powers are consolidated and vested in a single officer, the period of limitation for the consolidated appeal shall be the longest period provided in the case of an appeal to any of the officers whose powers are so consolidated.