In Pakistan, an assistant commissioner is a rank of the Revenue Administration, which is of two sub-types: Land Revenue, come from two services Provincial Management Service (PMS) and Pakistan Administrative Service (PAS), and Income tax or Inland Revenue. The assistant commissioner of Land Revenue is an official appointed/posted at the sub-district level responsible for managing land records, revenue receipts related to land transfer, water cess, and crop cess etc. He is also given magisterial powers in the capacity of sub-divisional magistrate (SDM) to settle disputes. The CSS and PMS is an elite permanent bureaucratic authority and the civil service that is responsible for running the civilian bureaucratic operations and government secretariats and directorates of the Cabinet Secretariat. The civil service defined itself as "key wheels on which the entire engine of the state has to move. " Derived from the colonial legacy of the former British Empire- Assistant commissioner selection is made after passing the CSS or PMS exam and including the name in PAS or PMS group respectively.