Provided that these powers shall not be exerciseable by any officer below the rank of an Excise and Taxation Officer.

Tax payable by transferee or legal representative of the dealer When after the 14th December, 1957, the ownership of the business of a dealer is transferred, or the dealer dies, any tax remaining unpaid at the time of transfer or death shall be payable by the transferee or the legal representative of the dealer, as the case may be, as if he were the dealer.