(1) The Government may, by notification, appoint an officer as the # [Commissioner of Prohibition and Excise] for the State, who subject to the general or special orders of the Government in this behalf, shall be the chief controlling authority in all matters connected with the administration of this Act.
(2) The Commissioner shall be competent to exercise all the powers of the Collector under this Act and shall have the control of the administration of the # [Prohibition and Excise Department].
