4A. [ [Joint Commissioner of Excise and Deputy Commissioner of Excise] [Inserted by Act 1 of 1971 w.e.f. 7-8-1970].
(1)The State Government may appoint, by notification, as many [Joint Commissioners of Excise or Deputy Commissioners of Excise] [Substituted by Act 21 of 1998 w.e.f.28-5-1998] as it thinks fit, for such area or areas as may be specified in the notification.(2)[A Joint Commissioner of Excise or a Deputy Commissioner of Excise] [Substituted by Act 21 of 1998 w.e.f.28-5-1998] appointed under sub-section (1), shall exercise such powers and perform such duties and functions assigned to a Deputy Commissioner under this Act, as may be specified by the State Government in the notification, and thereupon the Deputy Commissioner shall not be competent to exercise the powers or perform the duties and functions so specified.(3)[A Joint Commissioner of Excise or a Deputy Commissioner of Excise] [Substituted by Act 21 of 1998 w.e.f.28-5-1998] shall be subordinate to the Excise Commissioner and shall be subject to the control of the Excise Commissioner and the State Government.]
