Chapter II ESTABLISHMENT AND CONTROL.

(a) Subject to the control of the State Government and unless the State Government shall by notification otherwise direct, the general superintendence and administration of all matters relating to excise shall vest in the Financial Commissioner. (b) Subject to the general superintendence and control of the Financial Commissioner and unless the State Government shall by notification otherwise direct, the Commissioner shall control all other excise officers in his division. (c) Subject as aforesaid and to the control of the Commissioner and unless the State Government shall by notification otherwise direct, the Collector shall control all other excise officers in his district.

Excise Commissioners. The State Government may by notification appoint an Excise Commissioner, and, subject to such conditions and restrictions as it may deem fit, may invest him with all or any of the powers conferred on the Financial Commissioner by this Act.

(a) There shall be such other classes of excise officers as the State Government may by notification declare, and the State Government may appoint as many persons as it deems fit to be excise officers of these classes. (b) The State Government shall by notification declare what powers under this Act shall be exercised by excise officers of each class. (c) In conferring powers under this Act the State Government may empower persons by name or in virtue of their office or classes of officials generally by their official titles.

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

Local limits of jurisdiction. The jurisdiction of the Financial Commissioner and of the Excise Commissioner shall extend to Haryana, the jurisdiction of Commissioner shall extend to their divisions and the jurisdiction of Collectors and other excise officers shall, unless the State Government shall otherwise direct extend to the districts in which they are for the time being employed.

(a) The State Government may by notification delegate to the Financial Commissioner or Commissioner all or any of its powers under this Act, except the powers conferred by sections 14, 21, 22, 31, 56 and 58 of this Act. (b) The State Government may by notification permit the delegation by the Financial Commissioner, or Collector to any person or class of persons specified in such notification of any powers conferred by this Act or exercised in respect of excise revenue under any Act for the time being in force.

An appeal shall lie from an original or appellate order of an excise officer in such cases or classes of cases and to such authority as the State Government shall by notification declare.

Revision. (1) The Excise Commissioner may, suo motu at any time or on an application made to him, call for the record of any proceedings which are pending before, or have been disposed of by, any excise officer subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceeding or of any order made therein and may pass such orders in relation thereto as he may deem fit: Provided that the application shall be made within a period of one hundred and eighty days of the date of taking of the proceedings or of passing of the order, as the case may be. (2) The State Government may by notification also confer upon any excise officer the powers of the Excise Commissioner under sub-section (1) to be exercised subject to such conditions, and in respect of such areas, as may be specified in the notification. (3) The Excise Commissioner or the excise officer on whom powers of the Excise Commissioner have been conferred under sub-section (2) may review his own order. (4) The Financial Commissioner may, suo motu at any time or on an application made to him, call for the record of any case decided under the preceding sub-sections and, if in his opinion, the final order contains an erroneous decision on any question of law, he may pass such order on the case as he may deem fit. (5) Any person aggrieved by an order passed by the Financial Commissioner under this Act, except an order passed under sub-section (4), in case of discovery of any new and important matter or evidence which, after the exercise of due diligence, was not within his knowledge or could not be produced by him at the time when

Import, export, and transport of intoxicants. No intoxicant shall be imported, exported or transported except— (a) after payment of any duty to which it may be liable under this Act or execution of a bond, for such payment, and (b) in compliance with such conditions as the State Government may impose.

The State Government may, by notification— (a) prohibit the import or export of any intoxicant into or from Haryana or any part thereof; or (b) prohibit the transport of any intoxicant.

Passes necessary for import, export and transport. Except as otherwise provided by any rule made under this Act, no intoxicant exceeding such quantity as the State Government may prescribe by notification shall be imported, exported or transported except under a pass issued under the provisions of the next following section: Provided that in the case of duty-paid foreign liquor such passes shall be dispensed with, unless the State Government shall by notification otherwise direct: Provided, further, that on such conditions as may be determined by the Financial Commissioner; a pass granted under the excise law in force in another State may be deemed to be a pass granted under this Act.

Passes for the import, export or transport of intoxicant may be granted by the Collector; Provided that passes for the import and export of such intoxicants as the Financial Commissioner may from time to time determine, shall be granted only by the Financial Commissioner.