Section 7(2)(e) in The Bihar and Orissa Excise Act, 1915
(e)delegate to the Board, the Commissioner of a division [the Excise Commissioner or the Collector of a district] [Substituted for 'Province' or 'Provincial' A.L.O. 1950.] all or any of the powers conferred upon the [State Government] [Substituted for 'Servant of the Crown' by A.L.O.] by or under this Act, except the power conferred by Section 89 to make Rules;