3. 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 “Deputy Commissioner” the words “Deputy Controller” shall be substituted; (b) the words “Commissioner of a Division” shall be omitted; (2) in section 2,- (a) in clause (1), after the word “malt” the words “and from coconut water” shall be inserted; (b) for clause (5), the following shall be substituted, namely: “(5) “Deputy Controller” means the Deputy Controller of Narcotics and Liquor of a Civil Division;”; (3) in section 8, in sub-section (1), the words and commas “and shall, in such matters as the Government may direct, be subject also to the control of the Commissioner of the Division” shall be omitted; (4) in section 34,- (a) for sub-section (2), the following shall be substituted, namely:- “(2) The Deputy Controller shall then forthwith submit the said list, as so revised, and the said objections and opinions, and his own opinion to the Controller.”; (b) sub-section (3) shall be omitted; (5) in section 35, the proviso shall be omitted; (6) in section 65, in sub-section (1), the words and comma “Deputy Collector, or” shall be omitted.