Section 10(2)(b) in The United Provinces Excise Act, 1910
(b)constitute a licensing board or appoint any person other than the Collector to exercise all or any of the powers and to perform all or any of the duties of a Collector in respect of the administration of the Excise Department either concurrently with or in subordination to or in exclusion of the Collector, subject to such control as the State Government may direct;