The Department of Revenue, Rehabilitation & Disaster Management is headed by the Financial Commissioner Revenue, who is also Additional Chief Secretary to Government of Punjab in respect of Revenue Department. The State of Punjab is divided into five divisions namely; Jalandhar, Patiala, Roopnagar, Ferozepur and Faridkot and each division is headed by the Divisional Commissioner. Divisions are divided into Districts, which are headed by the Deputy Commissioners, who also exercises the powers of Collector and Registrar under Indian Registration and Stamp Acts. Districts are divided into Sub-Divisions, Tehsils and Sub-Tehsils. Sub Divisions are headed by Sub Divisional Magistrates, Tehsils are headed by Tehsildars and Sub-Tehsils are headed by Naib Tehsildars. There are 23 districts, 91 Sub-Divisions, 91 Tehsils and 83 Sub-Tehsils in the State of Punjab.