Section 3 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
3. Administration of the Act, delegation and investing of power. [ Sections 9, 10, 10-B, 13, 14-A, and 17 (2)].
(1)The Excise Commissioner shall, subject to the control of the State Government, superintend the administration under the provision of the Act and the collection of the tax leviable thereunder.(2)The District Magistrate shall be the prescribed authority for the purpose of sub-section (2) of Section 3 of the Act in respect of the tax leviable in his district.(3)The District Magistrate is charged with the duty of carrying out in his district the provisions of the Act subject to the control and direction of the Excise Commissioner and the orders of the State Government.(4)All officers of the Revenue Department of and above the rank of Tahsildar, and all officers of the Excise Department of and above the rank of Excise Inspector shall, within the local limits of their jurisdiction, have power of entry, search and seizure under sub-section (1) of Section 10 of the Act.(5)All officers of the Excise Department not below the rank of Excise Inspector shall, within the local limits of their jurisdiction, have power of investigation under Section 10-B of the Act.(6)All Deputy Collectors and Assistant Collectors appointed as District Excise Officers under the U. P. Excise Act, 1910, and all officers of the Excise Department of and above the rank of Superintendent of Excise shall, within the local limits of their jurisdiction, have the power to compound offences under Section 13 of the Act and to file complaint or report before a Magistrate in respect of an offence under the Act.
