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[Section Index]

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

[ 24th February, 1944 ]

Chapter III

1[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]

Delegation of powers
13B. The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation-
 
 
 
 
(a) any 2[Additional Commissioner] of Excise or any 3[Joint Commissioner]of Excise to exercise any of the powers of a 4[Commissioner] of Excise under this Act or the rules;
 
 
 
 
(b) any 5[Deputy Commissioner] of Excise to exercise any of the powers of an 6[Additional Commissioner] of Excise or a 7[Joint Commissioner] of Excise under this Act or the rules;
 
 
(c) any 8[Assistant Commissioner] of Excise to exercise any of the powers of a 9[Deputy Commissioner] of Excise or a 10[Joint Commissioner] of Excise under this Act or the rules;
 
 
 
 
(d) any other Excise Officer to exercise any of the powers of an 11[Assistant Commissioner] of Excise under this Act or the rules.
  • 1
    The Heading of Chapter III was substituted by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980).
  • 2
    The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 3
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 4
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 5
    The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 6
    The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 7
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 8
    The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 9
    The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 10
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 11
    The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
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