Amendment status not verified — confirm the current text below against the official source.
Investing persons with special powers The Government may, by notification, invest in any Government functionary not being an excise officer, with powers to perform all or any of the functions of any excise 8 THE DELHI EXCISE ACT, 2009 SECTION IS officer under this Act, and such person shall, in the exercise of these functions, be deemed to be an excise officer.