5. The following amendments shall be made in the Excises and Salt Act, 1944 (I of 1944), namely:- (1) for section 11 the following shall be substituted, namely:- “11. Recovery of sums due to Government.- (1) When under this Act or the rules made thereunder a duty is payable to the Government by any person or a penalty is adjudged against any person or a notice or demand is served upon any person calling for the payment of any amount unpaid which may be payable by way of duty, penalty or under any bond or other instrument executed under the rules and such duty, penalty or other sum is not paid within the time it was required to be paid, an Excise Officer empowered by the Board may at any time- (a) deduct or require any other Excise Officer to deduct the amount so payable from any money owing to such person or due which may be in the hands or at the disposal or under the control of such Officer or of the Government; (b) require, by a notice in writing, any person owing any money to the person from whom such duty or penalty or any other sum is recoverable or due, to pay to such Officer the amount specified is the notice, or the whole of such money if it is less than the amount so recoverable or due, within seven days of the receipt of the notice or within such longer time as may be allowed by such Officer; (c) recover such amount by attachment and sale of excisable goods or any plant, machinery and equipment used for the manufacture of such goods or any other goods in the factory or bonded warehouse or in any premises where any excisable services are provided or rendered; (d) stop removal of any excisable goods from such factory, bonded warehouse or premises till such amount is paid or recovered in full; or (e) require any officer of customs to recover such amount by detaining and selling any goods belonging to such person which are under the control of the customs authorities. (2) If the amount is not recovered from such person in the manner provided in sub section (1), the Excise Officer may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or owns any property or conducts his business and the said Collector shall, on receiving such certificate, proceed to recover the amount specified in the certificate as a public demand or as if it were an arrear of land revenue.”; (2) in section 12A, in sub section (2), after the words “any goods”, the words “or services” shall be inserted; (3) in CHAPTER III, for the heading the following shall be substituted, namely:- “APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES”; (4) for section 13 the following shall be substituted, namely:- “13. Appointment of Excise Officers.- For the purposes of the Act and the rules made thereunder, the Board may, by notification in the official Gazette, appoint, in relation to any area specified in the notification, any person to be- (a) a Collector of Excise; (b) a Collector of Excise (Appeal); (c) an Additional Collector of Excise; (d) a Joint Collector of Excise; (e) a Deputy Collector of Excise; (f) an Assistant Collector of Excise; (g) a Superintendent of Excise; (h) an Excise Officer with any other designation. 13A. Powers and duties of Excise Officers.- An Excise Officer appointed under section 13 shall exercise such powers and discharge such duties as are conferred or imposed on him by or under this Act; and he shall also be competent to exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to him: Provided that, notwithstanding anything contained in this Act or the rules, the Board may, by general or special order, impose such limitations or conditions in the exercise of such powers and discharge of such duties as it thinks fit. 13B. Delegation of powers.- 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 Additional Collector of Excise or any Joint Collector of Excise to exercise any of the powers of a Collector of Excise under this Act or the rules; (b) any Deputy Collector of Excise to exercise any of the powers of an Additional Collector of Excise or a Joint Collector of Excise under this Act or the rules; (c) any Assistant Collector of Excise to exercise any of the powers of a Deputy Collector of Excise or a Joint Collector of Excise under this Act or the rules; (d) any other Excise Officer to exercise any of the powers of an Assistant Collector of Excise under this Act or the rules. 13C. Entrustment of functions of the Excise Officers to certain other officers.- The Board may, by notification in the official Gazette, entrust, either conditionally or unconditionally, any functions of any Excise Officer under this Act or the rules to any officer of the Government. 13D. Power to arrest.- (1) Any Excise Officer duly empowered by the Board in this behalf may arrest any person whom he has reason to believe to be liable to punishment under this Act. (2) Any person accused or reasonably suspected of committing an offence under this Act or any rules made thereunder, who on demand of any officer duly empowered by the Board in this behalf refuses to give his name and residence, or who gives a name or residence, which such officer has reason to believe to be false, may be arrested by such officer in order that his name and residence may be ascertained.”; (5) in section 15, for the words “Police and Customs” the words and commas “Police, Customs, Commerce, Industry and Food” shall be substituted; (6) in section 33, for clause (b) the following shall be substituted, namely:- (b) subject to such limitations and conditions as the Board may, by notification in the official Gazette, determine from time to time, by an Additional Collector of Excise, a Joint Collector of Excise, a Deputy Collector of Excise, an Assistant Collector of Excise or a Superintendent of Excise.”; (7) in section 37, in sub section (2), after clause (ix), the following new clause (ixa) shall be inserted, namely:- “(ixa) provide for taking account of goods manufactured and of materials and components, either imported or locally procured, used in the manufacture of excisable goods;”; (8) the First, Schedule shall be amended in the manner set out in the Fourth Schedule to this Act.