Section 3(6) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(6)All Deputy Collectors and Assistant Collectors appointed as District Excise Officers under the U. P. Excise Act, 1910, and all officers of the Excise Department of and above the rank of Superintendent of Excise shall, within the local limits of their jurisdiction, have the power to compound offences under Section 13 of the Act and to file complaint or report before a Magistrate in respect of an offence under the Act.
