(1)The State Government may appoint an officer as [Superintendent of Excise] [Substituted by Act 1 of 1971 w.e.f. 7-8-1970] for a district or part of a district to exercise all or any of the powers and to perform all or any of the duties of a Deputy Commissioner in respect of the administration of this Act, either concurrently with or in subordination to the Deputy Commissioner subject to such control as the State Government may direct.
