Chapter II ESTABLISHMENT AND CONTROL

The Government may, by notification, appoint an officer as Excise Commissioner who, subject to the control and orders of the Government in this behalf, shall be the chief controlling authority in all matters connected with the administration of this Act.

The powers and functions of the Excise Commissioner shall be— (a) to regulate, control and monitor manufacture, possession, import, export, transport, sale and consumption of liquor and other intoxicants; (b) to curb illegal trade in liquor and illicit distillation; (c) to protect excise revenue and ensure prompt recovery; (d) to submit returns and information as required by this Act or the rules framed thereunder, to the Government upon all matters concerning excise; (e) to ensure social well-being through education for responsible drinking; (f) to introduce e-governance in various aspects of excise administration; (g) to submit to the Government an annual report on the administration of this Act in the format prescribed; (h) to perform such other functions and to exercise such other powers as may, from time to time, be entrusted or delegated to him.

The Government may appoint such numbers of Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Excise Inspectors and such other officers and staff as it may deem fit for the purpose of performing the functions under this Act.

(1) There shall be an Excise Intelligence Bureau, headed by the Excise Commissioner, consisting of such number of excise officers and staff as may be appointed by the Government and such other officers and staff as may be appointed by the Excise Commissioner with the prior approval of the Government. (2) The Excise Intelligence Bureau shall— (a) collect intelligence, keep surveillance and maintain information of excise offences; (b) collect and disseminate information regarding prominent excise offenders and history sheeters; (c) detect, monitor detection, investigation and trial of offences under this Act.

(1) The Deputy Commissioner shall be the licensing authority who shall exercise all powers and functions under this Act, subject to the control and supervision of the Excise Commissioner. (2) The Deputy Commissioner shall, within the limits of his jurisdiction, exercise such powers and perform such duties and functions as are assigned by or under the provisions of this Act subject to such control as the Government may from time to time direct. (3) The Assistant Commissioner and other subordinate officers shall assist the Deputy Commissioner in exercising his functions.

(1) The Government may delegate its powers to the Excise Commissioner subject to such limitations and conditions as may be specified in the order of delegation. (2) The Excise Commissioner and the Deputy Commissioner may, by order, delegate their powers under this Act to any subordinate officer subject to such limitations and conditions as may be specified in the order of delegation. (3) The Excise Commissioner or the Deputy Commissioner, as the case may be, may by an order also withdraw from any officer or person any or all the powers so delegated.

The Government may, by notification, invest in any Government functionary not being an excise officer, with powers to perform all or any of the functions of any excise officer under this Act, and such person shall, in the exercise of these functions, be deemed to be an excise officer.

The Excise Commissioner may grant reward to excise officers out of the sum collected from the sale of intoxicants, apparatus and vehicles carrying such intoxicants, or otherwise and also to such informers for such work subject to such terms and conditions as may be prescribed.