Section 36. Powers of Collector and Commissioner under this Act may be exercised by other officers

PART VII.—MISCELLANEOUS. 36. Powers of Collector and Commissioner under this Act may be exercised by other officers. 37. Service of notices. 38. Power to declare principal place of business. Power to declare residence. PART VII. MISCELLANEOUS. 36. All or any of the powers and duties conferred and imposed by this Act on a Collector and on a Commissioner of Revenue may be exercised and performed by such other officers or persons as the Local Government shall from time to time appoint in this behalf.