Chapter V MISCELLANEQUS.

The powers of Government to appoint any person or to invest any person with any authority prescribed by the Act may be exercised by the Excise and Taxation Commissioner, subject to the orders of Government.

(1) Any civil or criminal proceedings instituted against any person in respect of any act done or purporting to be done in the exercise of any duty under this Act shall be dismissed if the act was done, in good faith, or intended to be done, under this Act, unless the suit or prosecution has been instituted within six months from the date of the act complained of.

(1) Any person aggrieved by any order under this Act or rules made thereunder, may appeal— (a) to the Commissioner or such other officer as may be empowered in this behalf under this Act. (2) Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (3), be final. (3) The Excise and Taxation Commissioner may at any time, call for and examine the record of any order of or the proceedings recorded by, any officer or person for the purpose of satisfying himself as to the legality or propriety of such order passed by, or as to the regularity of such proceedings of such officer or person and may pass such order in reference thereto as he thinks fit.

Any order made under this Act, other than an order made by a criminal court, may be reviewed by the officer making it or his successor, but not to the disadvantage of the person against whom it is made, unless he has done anything to mislead the officer passing the order.

(1) Government may make rules to carry out all or any of the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, Government may make rules for the purpose of— (a) the recovery of the tax leviable under section 3 including the fixing of the time when the tax is to be paid, (b) the fixing of license fees, (c) imposing on retail dealers the duty of furnishing returns and of keeping records and registers of stocks and daily sales prescribing forms for such returns, and register of stocks and daily sales and the particulars to be contained therein, respectively, and the manner in which the same are to be verified and the period within which such returns must be submitted, (d) the localities in which motor spirit may be sold, the assessment of tax and the issue of notices requiring payment and for the recovery of unpaid tax, (e) prescribing or providing for or restricting the assignment or transfer of licenses and the manner in which licenses granted to firms are to operate during the period of or on the dissolution of a partnership, (f) prescribing the arrangements to be made when a licensee dies or becomes subject to a legal disability, the period during which, and the persons by whom, the business of such a licensee may be carried on without a license, (g) requiring the production of licenses on demand, and (h) prescribing the period (which shall not be less than one month from the date of the order). (4) All rules made under this Act shall be subject to the condition of previous publication.