The Excise Act 1881, 22 of 1881, (Rep., Act 12 of 1896) · IX — .

Section 5. The Chief Controlling Revenue-authority may, from time to time, make rules consistent with this Act

Repealed or not in force · As amended up to 2026-08

55. The Chief Controlling Revenue-authority may, from time to time, make rules consistent with this Act— (a) as to the period for which any license or farm under this Act shall be granted; (b) as to the fee payable for any such license or farm, and the time or times at which it shall be payable; (c) as to the security to be given by any licensee or farmer under this Act; (d) as to the form of any license or farming lease and of the counterpart thereof (if any) to be taken from such licensee or farmer, and the conditions which may be inserted therein; (e) as to the disposal of things confiscated under this Act; (f) as to the duties of Excise-officers; and (g) to provide generally for carrying out the provisions of this Act.

Source: India Code