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The Finance Ordinance, 1977

( Ordinance NO. XXIII OF 1977 )

Amendments of Ben. Act V of 1909
4. The following amendments shall be made in the Excise Act, 1909 (Ben. Act V of 1909), namely:-
 
 
 
 
(1) throughout the Act, unless otherwise specified,-
 
 
 
 
(a) for the words “Excise Department” wherever occurring the words “Department of Narcotics and Liquor” shall be substituted;
 
 
(b) for the words “Director of Taxation and Excise” and the word “Director” wherever occurring the words “Controller of Narcotics and Liquor” and the word “Controller” shall respectively be substituted;
 
 
 
 
(c) for the words “Excise Officer” wherever occurring the words “Narcotics and Liquor Officer” shall be substituted;
 
 
 
 
(d) for the words “excise-revenue” wherever occurring the words “narcotics and liquor revenue” shall be substituted;
 
 
 
 
(2) in section 2, for sub-section (6b) the following shall be substituted, namely:-
 
 
 
 
“(6b) “Controller” means the Controller of Narcotics and Liquor appointed under clause (a) of sub-section (2) of section 7;”;
 
 
 
 
(3) in section 7, in sub-section (2), for clause (a) the following shall be substituted, namely:-
 
 
 
 
“(a) appoint a person to be the Controller of Narcotics and Liquor, who shall, subject to such control as the Government may direct, have control of the administration of the Department of Narcotics and Liquor and the collection of the narcotics and liquor revenue;”;
 
 
 
 
(4) in section 65, in sub-section (1), for the words “Inspector of Excise” the words “Superintendent of Narcotics and Liquor” shall be substituted;
 
 
 
 
(5) in section 67, in clause (a), for the word “Excise” the words “Narcotics and Liquor” shall be substituted; and
 
 
 
 
(6) in section 71, in sub-section (1), for the word “Excise” the words “Narcotics and Liquor” shall be substituted.

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