Section 53(1) in Rules under the United Provinces Excise Act, 1910
(1)Under Section 48 of the Excise Act - Assistant Excise Commissioners, Superintendents of Excise, Excise Inspectors and Police Officers, not below the rank of [Deputy Superintendent of Police] [Substituted vide Notification No. 1099-E-2/XIII-239-88, dated 1-4-1993.], power to enter and inspect places of manufacture and sale, etc. under Section 48 of the Excise Act.Note. - Collectors are permitted under Section 10 (2) (h) of the Excise Act to delegate their powers under Section 48 to officers of the Land Revenue Department of or above the rank of a Tahsildar subordinate to them.
