(2)A licence for sale under sub-section (1), shall be granted:-(a)by the Deputy Commissioner, if the sale is in an area within his jurisdiction, or(b)by the Excise Commissioner if the sale is in an area within the jurisdiction of more than one Deputy Commissioner.Provided that subject to such conditions as may be determined by the Excise Commissioner, a licence for sale granted under the Excise law in force in any other part of India may be deemed to be a licence granted under this Act.
