Chapter II EST ABLISHkfENT AND CONTROL

or for any specified partof the [State_]'-1-.

1. (a) ·appoint an officer, hereinafter referred to as the Excise Commissioner, who subject to such control (if any) as the State Government may direct, shall superi- ntend the administration of the Excise Department and the collection of the excise revenue;
2. (h) appoint any person other than· the Collector to ex- ercise all or any of the powers and to perform all or any of the duties conferred and imposed on a . Collector by or under this Act, either concurrenlyt _ with or in subordination to, or in exclusion of the Collector, subject to such rnntrol as the State Government may direct; l.

Words "with the previous sanction oftheGovernor-Genernl in Counci1" omitted by Central Act 38 of l 92rJ, S .2 and First Schedule. 3. Provi!>o omitted by A. 0. l 93 7.

"Mahakoshal region".

1. See now the Cantonment Act, 1924 (2 of 1924). " 9 Power to declare what 1hall be deemed to be country liquor" and "foreign liquor'', respoo-- tively, Defi.oition .of retail and wholesale sale. Saving of enactments. E5tablishment and powers thereof.

10 .. Establishment of flyi og squads. Po•er to prohibit import,, export or transport. (c) (d) {e) (j) (g) THE MADHYA PRADESH EXCISE ACT, 1915 . ' appoint officers of the Excise Department of such dasses and withsuch designations, powers and duties as the State Government may think fit; orde.r that all or any of the powers and duties assign- ed by or under this Act to any officer appointed under clause (c) shall be exercised and petformed · by any servant of the [Government] t or anJ other person.; delegate to the Chief ReveJ:\UC authority or the Ex- cise Commissioner al) or any of its powers under this A.ct, except the power conferred by sect on 62 to make' rules ; whhclraw from any officer or person all or any of his powers under this Act; and permit the delegation by the Chief Revenue authority, the Excise Commissioner or the Collector to any person or class of persons specified in such notification of any pm.vers co;riferred or duties imposed upon it or him by or under this Act, or exercised or discharg- ed by it or him in respect of the-excise revenue under any other Act for the time being in force. [7-A. (1) The State Government may, by notification, estab- lish 1flying squads for investigati11g into any case of alleged or suspF:eted evasion of excise revenue or any case of alleged or suspected contravention of any of the provisions of this Act or _t~e rules made thereunder and shall specify therein the area overl which the flying squad shall exercise jurisdiction. ·1

1. (2) A flying squad established undet sub-section (I) shall consbt of excise officers and other persons as the State Govern- ment may, from time to time, appoint thereto. (~) The Excise officers or other person appointed to the flying squad shall exe1·cise the powers and perform the duties as may be c_onferred or imposed under section 7 .]2

7•A. Establishment of flying squads.