10. Appointment of officers and conferring powers.
(1)The [State Government] [Substituted by Act No. 6 of 2007 (w.e.f. 6.6.2007)] may(a)empower any officer to perform the acts and duties mentioned in Chapter VDT, and(b)order that all or any of the powers and duties assigned to as officer of the Excise Department under this Act shall, subject to the provisions thereof, be exercised and performed by any officer other than an officer of the Excise Department or by any other person.
