Entrustment of Tax Recovery functions allows delegation with State approval; appeals from Tax Recovery Officers follow land-revenue appeal routes. Rule 19A permits a Collector or additional Collector acting as Tax Recovery Officer to entrust his Tax Recovery functions to a subordinate officer empowered under the State land revenue or public demand law, with State Government approval, and such subordinate is deemed a Tax Recovery Officer for those functions. Substituted rule 86 directs that appeals from original non-conclusive orders by Tax Recovery Officers lie to the revenue authority that would ordinarily hear appeals against Collector orders under the State land revenue or public demand law.