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Section 46

Employees may transact business

of Excise Act 1976

ActIn forceProvision 87 of 190
Section 46
(1)

The employee of any person or firm may transact business generally with any officer of excise on behalf of such person or firm.

(2)

Notwithstanding subsection (1), a senior officer of excise may refuse to deal with such employee unless such person or firm has furnished a signed authority authorizing such employee to transact business on behalf of such person or firm.