The State Government may, by notification, for the whole

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.