Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 114] [Entire Act] State of Goa - Subsection Section 114(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964 (2)The Assistant Excise Commissioner, subject to the directions of the Commissioner shall control all officers subordinate to him.