Provided that the no such power shall be exercised after the expiry of a period of three years from the commencement of the Act.

Establishments and delegation of powers Establishments and delegation of powers.

1. (1) The administration of the provisions of this Act and the rules made thereunder shall generally be under the charge of the Commissioner.
2. (2) The administration of the provisions of this Act and the rules made thereunder and the collection of the excise revenue within a District shall ordinarily be under the charge of the Assistant Commissioner of Excise & Narcotics, or any officer empowered on this behalf.