Section 35 in The Bihar and Orissa Excise Act, 1915
35. Finality of decision of Excise Commissioner or Board.
- The Excise Commissioner shall consider the list, objections and opinions so sent to him and may modify or annul any order passed or licence granted by the Collector; and notwithstanding anything contained in Section 8, his order shall be final:Provided that, if there be any difference of opinion between the Excise Commissioner and the Commissioner of a Division, the matter shall be referred by the Excise Commissioner to the Board, whose decision shall be final.
