Section 10(2) in The United Provinces Excise Act, 1910
(2)The State Government may by notification applicable to the whole of Uttar Pradesh or to any district or local area comprised therein-(a)appoint an officer hereinafter referred to as the Excise Commissioner, who shall, subject to the orders of the State Government have the control of the administration of the Excise Department;(b)constitute a licensing board or appoint any person other than the Collector to exercise all or any of the powers and to perform all or any of the duties of a Collector in respect of the administration of the Excise Department either concurrently with or in subordination to or in exclusion of the Collector, subject to such control as the State Government may direct;(c)empower officer to perform the acts and duties mentioned in Sections 48 and 64 (a), and empower officers or persons to perform the acts and duties mentioned in Section 50;(d)appoint officers of the Excise Department of such classes and with such designations, powers and duties under this Act as the State Government may think fit, and define the areas within which such powers and duties may be exercised and performed;(e)order that all or any of the powers and duties assigned to an officer of the Excise Department under clause (d) of this sub-section shall, subject to the provisions of this Act, be exercised and performed by any officer other than officer of the Excise Department or by any person;(f)delegate [* * *] [Omitted by U.P. Act II of 1923, Section 4(3).] to the Excise Commissioner all or any of its powers under this Act, expect the power conferred by Section 40 to make rules;(g)withdraw from any officer or person any Or all of his powers in respect of the administration of the Excise Department;(h)permit the delegation by the Excise Commissioner or Collector to any person or classes of persons specified in such notification of any powers conferred by or under this Act or by or under any other law for the time being in force relating to excise revenue.
