Chief Controlling Revenue Authority or Chief Revenue Authority

(10) "Chief Controlling Revenue Authority or Chief Revenue Authority" shall mean(a)in a State where there is a Board of Revenue, that Board;(b)in a State where there is a Revenue Commissioner, that Commissioner;(c)in Punjab, the Financial Commissioner; and(d)elsewhere, such authority as, in relation to matters enumerated in List I in the Seventh Schedule to the Constitution, the Central Government, and in relation to other matters, the State Government, may by notification in the Official Gazette, appoint;