The Chief Commissioner may, subject to the control of the Governor General in Council, invest any Revenue-officer with any of the following powers:--
     With power conferred by Code of Civil Procedure; for the purpose of disposing of cases under this Act, any power conferred by the Code of Civil Procedure on a Civil Court;
     with power to delegate power, ower to delegate to any Revenue-officer subordinate to him the exercise of any power of performance of any duty conferred or imposed on him by this Act;
     and, subject to the like control, may determine the Revenue-officer by whom any case or class of cases for which no express provision in this behalf is made in this Act shall be disposed of.