Section 3 in The Jammu and Kashmir Customs Act, 1958 (1901 A.D.)
3. Interpretation.
- In this Act, unless there be something repugnant in the subject or context,-(a)["Inspector General of Customs and Excise"] [Now 'Commissioner'.] denotes the person authorised to exercise, subject to the approval of the Government the chief control in matters relating to the Customs and Excise revenue;(b)["Superintendent Customs and Excise"] [Now Deputy Commissioner'.] denotes the Chief Executive Officer of the Customs and Excise Department for any specified area and includes any other officer empowered by the Government to exercise all or any specified powers of the Superintendent Customs and Excise under this Act;(c)["Customs and Excise Officer"] [Now 'Excise and Taxation Officer'.], includes every officer of the Customs and Excise department for the time being in separate charge of a range or customs post or mahal or duly authorised to perform all or any special duties of an officer so in charge.[Chapters II, III and IV] [Repealed by Central Act 41 of 1954.][4 to 24. Repealed] [Repealed by Central Act 41 of 1954.].
