Gujarat Land Revenue Code, 1879
(1) The State Government may appoint in each district so many Additional Collectors as it may deem fit. The Additional Collector shall exercise such powers and discharge such duties as are exercised or discharged by the Collector in the district or a part of district under this Act or any other law for the time being in force as the State Government may direct. (2) An Additional Collector appointed under sub-section (1) shall not be subordinate to the Collector except in such matters as the State government may by a general or special order specify in this behalf.