Section 85

regulate the powers and duties to be exercised and performed by officers of excise;

regulate the conduct of all matters relating to the collection of excise duties;

(ba) regulate the conduct of all matters relating to customs rulings;

(bb) prescribe and impose fees relating to customs rulings and provide the manner for collecting and disbursing such fees;

(bc) (Deleted by Act 1670);

(bd) determine the value for the purpose of collection of excise duties;

regulate the proceedings of Licensing Boards, the issue and transfer of licences under their authority and the fees for such licences or transfer of licences;

regulate the management of premises licensed by Licensing

Boards;

prescribe the forms to be used under and for purposes connected with section 35;

prescribe the days and times during which any excise office, public excise or licensed warehouse may be open for business;

regulate the deposit, custody and withdrawal of goods in and from public excise and licensed warehouses, and the management and control of the same;

(Deleted by Act A1594);

regulate the erection, inspection, supervision, management and control of premises licensed under section 20 and the fittings, implements, machinery and apparatus maintained therein, including such seals and weights, lights, ladders, and

Excise 123

other equipment as may be necessary in order to enable a proper officer to take account of or check by weight, gauge or measure, all dutiable goods or materials in such premises;

regulate the hours during which manufacture may or may not take place and during which goods may be removed from premises licensed under this Act;

prescribed what accommodation licensed manufacturer under section 20 shall provide free of cost for such excise officers as the Director General may deem to be necessary for the control of the licensed premises;

regulate the blending, compounding, varying and bottling of intoxicating liquors, and fix the fees to be paid for bottling dutiable intoxicating liquor and may provide for the control of the movement of intoxicating liquors to and from any distillery or any place of manufacture specified in a licence issued under section 20;

prescribe the books to be kept by licensed manufacturer and licensees;

regulate the issue and transfer of licences;

prescribe the rates and method of collection of overtime fees to be paid when proper officers are required to work beyond reasonable hours prescribed and the conditions under which such overtime shall be permitted;

prescribe the offences which may be compounded, the criteria for compounding the compoundable offence and the manner in which, and the officers of excise by whom, they may be compounded;

prescribe penalties for any contravention of or failure to comply with any of the regulations made under this section or with the restrictions or conditions of any licence or permission granted under any such regulations:

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Provided that no such penalty shall exceed the penalty prescribed under section 79;

to regulate the production, storage, use and warehousing of petroleum products in premises including refineries and the removal of such goods to or from such premises;

(ra) regulate all matters relating to goods subject to excise duty on import; and

prescribe anything which is to be or may be prescribed under this Act.

Power of delegation