(1) The State Government may, by notification, appoint an Excise and Taxation Commissioner who shall exercise all the powers of Financial Commissioner, and subject to the control of the State Government, the general superintendence and administration of all matters relating to excise shall vest in him.
(2) The State Government may, by notification, appoint as many Collectors as it may deem fit, to discharge in any specified area the functions of the Collector under this Act and the Collector shall, subject to the control of the Financial Commissioner, control all other Excise Officers within his jurisdiction.
(3) The jurisdiction of the Financial Commissioner shall extend to the whole State and the jurisdiction of Collectors shall extend to the areas of the State in which they are for the time being employed.
1 ["6. Other classes of Excise Officers and their powers and jurisdiction.- (l) There shall be the following classes of Excise Officers within their respective jurisdictions:-
1. Section “(6)” substituted vide H.P. Act No. 10 of 2024 THE HIMACHAL PRADESH EXCISE ACT, 2011 9
(i) an officer not below the rank of Assistant State Taxes and Excise Officer in the State Taxes and Excise Department;
(ii) Executive Magistrate not below the rank of Tehsildar; and
(iii) Police Officer not below the rank of Assistant Sub-Inspector in the Police Department.
(2) The aforesaid Excise Officers shall exercise the powers to enter, inspect, investigate, search and seize and obtain information under sections 8, 9, 10, 12 and 54 of this Act.
(3) The State Government shall, by notification appoint Police Officer or official, on secondment basis from the Himachal Pradesh Police, for carrying out the purposes of this Act.]