Section 2. Classes and powers of Toll Officers.

1[(1)] There shall be the same classes of Toll Officers under this Act as under the 2[Excise Act, 1958], and in the absence of any orders of the Government to the contrary, and subject to the provisions of this Act, an officer of any class having jurisdiction within any local limits under the 3[Excise Act] shall be a Toll Officer of the same class having jurisdiction within the same local limits under this Act. 1[(2) ‘Assessing Officer’ means the officer incharge of Toll Post and includes the Excise and Taxation Officer, Inspector or in the absence of the Inspector, such sub-Inspector as may be authorised by the officer incharge Toll Post in writing in this behalf ].