# The Goa Excise Duty Act and Rules, 1964, Section 114: Control of the Administration under the Act

- Act: The Goa Excise Duty Act and Rules, 1964 (Act 5 of 1964)
- Source URL: https://indiacode.ecourtsindia.com/goa-excise-duty-act-rules-1964/section/114/

## Text

(1) Subject to the directions of the Government, the Commissioner shall have control of all other officers exercising functions under the Act. (2) The Assistant Excise Commissioner, subject to the directions of the Commissioner shall control all officers subordinate to him. (3) The Superintendent of Excise shall control the Inspectors, Sub-Inspectors of Excise, Supervisors and Guards subject to the control and direction of the Commissioner and Assistant Excise Commissioner.83

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