48A. Special provision for the imposition of penalty by the Excise Commissioner or Collector.
- Notwithstanding the limit of penalty of Rupees ten thousand prescribed under sub-section (1) of Section 48, the Excise Commissioner or Collector in the event of any breach of contravention of the rules or conditions of licence, may impose penalty to the extent provided in such rules or conditions of licence under the provisions of this Act.
