(1)There shall be an Intelligence Bureau headed by the Excise Commissioner and consisting of a [Joint Commissioner of Excise or a Deputy Commissioner of Excise] and such number of Superintendents of Excise (Intelligence Bureau) and Deputy Superintendents of Excise (Intelligence Bureau) as may be appointed by the State Government under sub-section (2) and such other officers as may be appointed by the Excise Commissioner with the prior approval of the State Government.
