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(1) The Government may appoint a Director to carry out the settlement operations and to perform the duties and discharge the functions assigned to him by or under this Act. (2) The Government may appoint one or more Settlement Officers to perform the duties and discharge the functions assigned to them by or under this Act. (3) Every Settlement Officer shall be subordinate to the Director who shall have power to cancel or revise any of the orders, acts or proceedings of the Settlement Officer. Power to take evidence on oath, etc.