(1)This Act may be called "The Assam Excise Act, 1910."(2)It shall come into force on such date as the State Government may, by notification, appoint in this behalf.(3)It extends to the whole of Eastern Bengal and Assam except the Dibrugarh Frontier Tract, in the Lakhimpur district, the Mikir Hills Tracts in the Nowgong and Sibasagar districts, and the North Cachar Sub-division of the Cachar districts of the Garo Hills, the Khasi and Jaintia Hills, the Naga Hills (and the Chittagong Hills Tracts).(4)The State Government may, by notification, extend to any of the said excepted tracts and districts, or any part thereof, all or any of the provisions of this Act, and may modify the provisions so extended or restrict their operations in such manner as it thinks fit.
