(3)Notwithstanding anything contained in the Punjab Excise Act, 1914 (Punjab Act 1 of 1914) or any other Act for the time being in force and the rules made thereunder with regard to the powers and functions of the Collector under the said Act, such a resolution will be binding upon the Excise and Taxation Commissioner:Provided that if the Excise and Taxation Commissioner is of the opinion for reasons to be recorded in writing that within such local area illicit distillation or smuggling of alcohol has been carried on or connived at, within two years preceding the date of the passing of such resolution in such local area, such resolution shall not be binding upon him, unless the Government orders that it shall be so binding.
