Superintendence and control of Officers

1. Short title, extent and commencement (1) This Act may be called the Punjab Excise (Amendment) Act, 2021. (2) It shall come into force on and with effect from the date of its publication in the Official Gazette. 2. Definitions In the Punjab Excise Act, 1914 (hereinafter referred to as the principal Act), in section 61, in sub-section (1),- (i) after clause (c) and before the proviso, for the words “three years”, the words “five years” shall be substituted; and (ii) in the proviso, in item (v), for the words and sign “ten cases i.e. Ninety”, the words and sign “twenty-seven” shall be substituted. 3. Officers (1) Subject to the provisions of this Act, there shall be the following officers notified to perform the functions and exercise powers under this Act, namely: - (a) Financial Commissioner; (b) Commissioner; (c) Chief Recording and Resolution Officer; (d) Recording and Resolution Officer; (e) Assistant Recording and Resolution Officer; and (f) Survey Officer. (2) Subject to the provision of this Act, the officers mentioned in clauses (b), (c), (d) and (e) of sub-section (1) shall have, for the purposes of discharging their functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, in respect of the following matters, namely: - (i) the summoning and enforcing the attendance of any person and examining him; (ii) requiring the discovery and production of documents; (iii) receiving evidence on affidavit; (iv) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document or copy of such record or document from any office; and (v) issuing commissions for the examination of witnesses or documents. (1) The superintendence and control over all officers in their administrative functioning under this Act shall vest in the Financial Commissioner, and all such officers shall be subordinate to him. (2) Subject to the superintendence and control of the Financial Commissioner, the Chief Recording and Resolution Officer shall control all other officers under this Act, in his district. (3) Subject as aforesaid and to the control of the Chief Recording and Resolution Officer, the Recording and Resolution Officer shall control all other officers under this Act, in his sub-division.