Section 4. Appointment of Excise and Taxation Officer.

1[4. Appointment of Excise and Taxation Officer. ––2[[(1)] The *Government may appoint such officers as it thinks fit to be 3[Commissioner, Deputy Commissioners,] and Excise and Taxation Officers; and the officers so appointed shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act.] 4[(2) Notwithstanding anything contained in sub-section (1) the *Government may appoint any person as Joint Commissioner Enforcement to exercise powers under the provisions of the Act as it may, by notification, in the **[Government Gazette] specify and also appoint such other persons to assist him as it deems fit].