(4)The State Government may, by notification, delegate its powers under sub-sections (1), (2) and (3) to the Excise Commissioner, [the Joint Commissioner] [Inserted by Act 21 of 1998 w.e.f. 28-5-1998] the Deputy Commissioner [the Superintendent of Excise or the Deputy Superintendent of Excise] [Substituted by Act 1 of 1970 w.e.f. 23-12-1969], as the case may be.
