(2)A licence for sale under sub-section (1), shall be granted,-(a)by the Deputy Commissioner, if the sale is within a district, or(b)by the Excise Commissioner, if the sale is in more than one district:Provided that subject to such conditions as may be determined by the Excise Commissioner, a licence for sale granted under the Excise law in force in any other State may be deemed to be a licence granted under this Act.
