(1)The Government may, by notification, [appoint] [The Collector of Pondicherry shall hitherto function as District Magistrate, Excise Commissioner and will continue to be the Addtional Secretary (Revenue) - cum - Head of the Revenue Department. vide G.O.Ms.No.37 of Confidential and Cabinet Department dated 25-05-2005.] an officer not below the rank of a Collector, as Excise Commissioner for the Union territory, who subject to the general or special orders of the Government in this behalf, shall be the chief controlling authority, in all matters connected with the administration of this Act.(2)The Excise Commissioner shall, in respect of the administration of this Act, exercise all the powers of the Collector and shall have the control of the administration of the Excise Department.
