Section 36. The collection of the revenue arising from the manufacture of spirits, and the sale of spirits and s

36. The collection of the revenue arising from the manufacture of spirits, and the sale of spirits and spirituous and fermented liquors and intoxicating drugs, shall be ordinarily under the charge of the Collectors of Land Revenue, who shall perform the duties connected therewith under the control of the Commissioners of Revenue, and of the Chief Revenue Authority. But the Local Government may appoint any other person to be Superintendent of Excise Revenue in any district or place, and any person so appointed shall exercise, in such district or place, all the powers and a 5 226 Excise. [ACT X and authority conferred by this Act on the Collector of Land Revenue; and the Collector of Land Revenue shall cease to exercise such powers and authority in such district or place during the continuance of such appointment. Power to appoint Commissioners of Excise.