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.] [Inserted by Act 4 of 1914. The original section 12 was repealed by Act 16 of 1908.]