(b)May appoint any person other than the Commissioner to perform all or any of his duties :- Appoint any person other than the [Commissioner of Excise] [Substituted for 'Superintendent of Abkari Revenue' by Section 2 of Act III of 1106.] to exercise all or any of the powers and to perform all or any of the duties of the [Commissioner of Excise] [Substituted for 'Superintendent of Abkari Revenue' by Section 2 of Act III of 1106.], subject to the control of the Government.
