(1)The Deputy Commissioner shall be the licensing authority who shall exercise all powers and functions under this Act, subject to the control and supervision of the Excise Commissioner.(2)The Deputy Commissioner shall, within the limits of his jurisdiction, exercise such powers and perform such duties and functions as are assigned by or under the provisions of this Act subject to such control as the Government may from time to time direct.(3)The Assistant Commissioner and other subordinate officers shall assist the Deputy Commissioner in exercising his functions.
