Section 12: Certain powers of State Government to be exercisable by Board of Revenue or Financial Commissioner.

The powers conferred on a State Government by sections 4 (1), 5 (1) and 10 may, in a State for which there is a Board of Revenue or a Financial Commissioner, be exercised in the like manner and subject to the like conditions by such Board or Financial Commissioner, as the case may be: Provided that rules made by a Board of Revenue or Financial Commissioner shall be subject to the Control of the State Government.]