Amendment status not verified — confirm the current text below against the official source.
(1) The [State Government]2 may make rules for the purpose of carrying out the provisions of this Act or other law for the time being in force relating to excise revenue : [Provided that the Uttar Pradesh licensing under the Surcharge Fees System Rules, 1968 made by the Excise Commissioner, Uttar Pradesh, with the previous sanction of the State Government, as amended by the Excise Commissioner, Uttar Pradesh, from time to time, before the commencement of this Act, shall, until altered or repealed by the State Government by rules made under this section, be deemed to be and always to have been as valid and effective as if the said rules were duly made by the State Government under this section :]5 [Provided further that the rule tenure Uttar Pradesh Excise Export, Import and Kept in possession of Rectified Sprit (23rd Amendment) Rules, 1999 published with notification No. 129/13-2004 dated 13 March, 1931 be deemed to and always to have been in force from 01 April, 2007 to the context of the State of Uttarakhand.]7 (2) In particular and without prejudice to the generality of the foregoing provision, the [State Government]2 may make rules - (a) regulating the delegation of any powers by [***]3 the Excise Commissioner or Collector under section 10(2)(h) ; (b) prescribing the powers and duties of officers of the Excise Department; [(c) prescribing the manner in which appeals or revisions shall be presented and the procedure for dealing with such appeals and revisions;]6 (d) regulating the import, export, transport or possession of any [intoxicant]4 ;