Section 4: Appointment of Excise and Taxation Officer.
1the Jammu and Kashmir Excise Act, Samvat 1958 (1901 A.d.)Union territory Act of Jammu and Kashmir · Act 9 of 1901
[4. Appointment of Excise and Taxation Officer. ––[[(1)] The Government may appoint such officers as it thinks fit to be [Commissioner, Deputy Commissioners,] and Excise and Taxation Officers; and the officers so appointed shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act.]
[(2) Notwithstanding anything contained in sub-section (1) the Government may appoint any person as Joint Commissioner Enforcement to exercise powers under the provisions of the Act as it may, by notification, in the [Government Gazette] specify and also appoint such other persons to assist him as it deems fit].
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