The Punjab Excise Act, 1914Union territory Act of Chandigarh · Act 1 of 1914
(a) The Lieutenant Governor of Delhi may by notification, appoint an Excise Commissioner and subject to the control of the Lieutenant Governor and unless the Lieutenant Governor shall by notification otherwise direct, the general superintendence and administration of matters relating to excise shall vest in the Excise Commissioner.
(b) Subject to the control of the Excise Commissioner and unless the Lieutenant Governor, shall by notification, otherwise direct, the Collector shall control all the Excise Officers in the Union Territory of Delhi.