Section 39. In districts where there are tahsildárs and other local officers for the collection of the land reve

39. In districts where there are tahsildárs and other local officers for the collection of the land revenue, the office of Excise dárogha may be united with that of tahsildár, or any of such local officers, and the said officers, together with the officers subordinate to them, shall be deemed to be Excise Officers within the meaning of this Act. Power to regulate supply of tarl and intoxicating drugs to licensed vendors.