(1) There shall be the following classes of Revenue-officers, namely—
        (a) the Financial Commissioner;
        (b) the Commissioner;
        (c) the Collector;
        (d) the Assistant Collector of the first grade; and
        (e) the Assistant Collector of the second grade.
    (2) The Deputy Commissioner of a district shall be the Collector thereof.
    (3) The Local Government may appoint any Assistant Commissioner, Extra Assistant Commissioner or Tahsildar to be an Assistant Collector of the first or of the second grade, as it thinks fit, and any Naib-tahsildar to be an Assistant Collector of the second grade.
    (4) Appointments under sub-section (3) shall be by notification, and may be of a person specially by name or by virtue of his office or of more persons than one by any description sufficient for their identification.
    (5) Subject to the provisions or this Act the jurisdiction of the Commissioner extends to the whole of the territories for the time being administered by the Lieutenant-Governor of the Punjab, and of Commissioners and of Collectors and Assistant Collectors to the divisions and districts respectively in which they are for the time being employed.