(e)delegate to [ * * * ] [The words the Board repealed by section 5(b) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).] the Commissioner of a Division or the Excise Commissioner all or any of the powers conferred upon the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] by or under this Act, except the owner conferred by section 85 to make rules;