Appointment of officers, and the conferment, withdrawal and delegation of powers

(1) Within a district the administration of the Excise Department and the collection of Excise revenue shall be under the charge of the Deputy Commissioner. (2) The State Government may, by notification applicable to the whole of the territories to which this Act applies or to any district or local area comprised therein:- (a) appoint an officer who shall, subject to the control of the State Government have the control of the administration of the excise Department and of the collection of the Excise revenue; (b) appoint any person other than the Deputy Commissioner who shall, subject to the Control of the Deputy Commissioner, exercise all or any of the powers and perform all or any of the duties of a collector under this Act, or any other law for the time being in force relating to the Excise revenue; (c) appoint officers of the Excise Department of such classes and officer under classes and with such designation, powers and duties under this Act as the State Government may think fit; (d) order that all or any of the powers and duties assigned to any officer under clause (c) of this section shall be exercised and performed by any servant of the Government or any other person; (e) withdraw from any officer or person all or any of his powers or duties under this Act; (f) delegate to the Excise Commissioner, Collectors, and to any subordinate officer, subject to such conditions and restrictions as may be prescribed by any rules made under section 36 sub-section (2), clause (a) any powers conferred upon, or exercised in respect of the Excise revenue by the State Government, the Excise Commissioner, and Collectors, respectively, by or under the provisions of this Act or any other law for the time being in force relating to Excise.