Section 54. The Collector shall in all proceedings under this Act be subject to the control of the Commissioner

CHAPTER IX. MISCELLANEOUS. Collector subject to control of Commissioner. 54. The Collector shall in all proceedings under this Act be subject to the control of the Commissioner of Revenue, and all orders passed by a Collector under this Act shall be appealable to such Commissioner in manner provided by the rules for the time being in force relating to appeals from the orders of Collectors. The 1881.] Excise. 387 Additional power to make rules. The Chief Revenue-authority may revise any order passed by a Collector under this Act or by a Commissioner under this section.