Appointment of Deputy Commissioner

(1) The Government may, by notification, appoint one or more Deputy Commissioners, who shall, within the limits of his or their jurisdiction, exercise such powers and perform such duties and functions as are assigned by or under the provisions of this Act to a Deputy Commissioner subject to such control as the Government may, from time to time, direct. (2) For the purposes of this Act, all Deputy Commissioners shall be subordinate to the Excise Commissioner.