Appointment of Commissioner and Excise Officers

Section 9 of the Rajasthan Excise Act, 1950 deals with appointment of Commissioner and Excise Officers. ] The [State Government] shall appoint an Excise Commissioner and may appoint as many Additional Excise Commissioners as may be deemed necessary, for the whole of [ those parts of the State of Rajasthan to which this Act extends]. The Act was enacted on 20 Mar 1950.

²[(1)] The ¹[State Government] shall appoint an Excise Commissioner and may appoint as many Additional Excise Commissioners as may be deemed necessary, for the whole of ⁴[ those parts of the State of Rajasthan to which this Act extends].

⁴[(1-A) The [State Government] may also appoint such and so many other persons, as it thinks fit and necessary to be: -

(i) Joint Excise Commissioner;

(ii) Deputy Excise Commissioners;

(iii) District Excise Officer;

(iv) Assistant Excise officer;

(v) Other Excise Officers.]

(1-B) The ¹[State Government] may prescribe duties and powers to be performed and exercised by each officer or class of officers appointed under Sub-sections (1) and (1-A).

(2) The ¹[State Government] may delegate to the Excise Commissioner such powers of the [State Government] conferred by this Act, as it may specify, except the power to make rules thereunder.

(3) The ¹[State Government] may also authorise the Excise Commissioner to delegate to any of his subordinate officers such of his powers under this Act as may be specified.

⁴[ 9-A. Appeals and Revision.- (1) An appeal shall lie-

(a) to the Excise Commissioner from any order passed by an Excise Officer under this Act, and

⁵[ (b) ⁶to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tex Act, 2003(Act No. 4 of 2003),] from any order passed by the Excise Commissioner under this Act otherwise than on appeal:

⁷[Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of 75 of the amount of the demand created by the order appealed against.]

(2) Any appeal under Sub-section (1) may be preferred at any time within sixty days from the date of the order complained of.

(3) The decision of the Excise commissioner or the Division Bench of the ⁵[Rajasthan Tax Board] as the case may be, on such appeal shall, subject to the result of revision, if any, under Sub-section (4), be final.

(4) ⁵[The Division Bench] of ⁸[the Rajasthan Tax Board] may revenue may revise any order @u@passed on appeal@/u@ by the Excise Commissioner.

(5) Any revision under Sub-section (4) may be preferred at any time within thirty days from the date of the order complained of.

¹ [9-B. Bar of jurisdiction of Civil Courts.- No civil Court shall have jurisdiction to entertain any suit or proceeding to set-aside or modify:

(a) any original order passed by an officer competent to do so under the provision of the Act, or

(b) any order passed under, or referred to in Section 9-A.]

Section 9, The Rajasthan Excise Act, 1950 (Act 2 of 1950).