Sub Divisional Officers are placed in charge of specified taluks in a district in the Revenue Department. They are also Sub-Divisional Magistrates. In regard to revenue matters the Tahsildars are subject to the control and supervision of the sub-divisional officers. The Assistant Commissioners in charge of the sub-divisions have been vested with powers of the D.C. under many of the Sections of the Karnataka Land Revenue Act, 1964 and also other state laws. The AC is the first appellate authority in respect of revenue matters handled by his sub-ordinates and he is also the lowest level at which powers of revision under section 56 of Karnataka Land Revenue Act, 1964 are vested. The SDO normally handles the land acquisition work relating to his sub-division and is also the Chairman of the Tribunals constituted under Karnataka Land Reforms Act, 1961 for the Taluks in his sub-division. Special Land Acquisition Officers are to be handled by the SDO along with his normal work. The ACs are the Electoral registration officers of their respective sub division. The SDO is also the Returning Officer for one or more of the Assembly constituencies in his sub-division.
Powers and duties of Assistant Commissioner under various State Acts.
1) Karnataka Irrigation levy of water rates & cess rules 1965.
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