(a) Subject to the control of the 1[State] Government and unless the 1[State] Government shall by notification otherwise direct, the general superintendence and administration of all matters relating to excise shall vest in the Financial Commissioner.
(b) Subject to the general superintendence and control of the Financial Commissioner and unless the 1[State] Government shall by notification otherwise direct, the Commissioner shall control all other excise officers in his division.
(c) Subject as aforesaid and to the control of the Saving of enactments.
Superintendence and control of the excise administration and excise officers.
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2. Substituted for the word “Punjab” by the Haryana Adaptation of Laws Order, 1968.
3. Substituted for the words “Excisable article or articles” by the Government of India (Adaptation of Indian Laws) Order, 1937.
4. Substituted for the words “the Schedule” on account of the Schedule having been numbered as Schedule I by East Punjab Act 9 of 1948, section 9.
5. See now the Customs Act, 1962 (Act 52 of 1962).
6. See now the Cantonment Act, 1924 (2 of 1924).
7. See now the Indian Tariff Act, 1934.
316 EXCISE [1914: Pb. Act 1 Excise Commissioner.
Other classes of excise officers.
Their powers.
Mode of conferring powers.
Power to invest persons with special powers under this Act.
Local limils of jurisdiction.
Delegation.
Commissioner and unless the 1[State] Government shall by notification otherwise direct, the Collector shall control all other excise officers in his district.
9. The 1[State] Government may by notification appoint an Excise Commissioner, and, subject to such conditions and restrictions as it may deem fit, may invest him with all or any of the powers conferred on the Financial Commissioner by this Act.