( Substituted vide Rajasthan Act No. 38 of 1957 )
[(1)] The 1[State Government] shall appoint an Excise Commissioner and may appoint as many Additional Excise Commissioners as may be deemed necessary, for the whole of 4[those parts of the State of Rajasthan to which this Act extends].
4[(1-A) The [State Government] may also appoint such and so many other persons, as it thinks fit and necessary to be: -
(i) Joint Excise Commissioner;
(ii) Deputy Excise Commissioners;
(iii) District Excise Officer;
(iv) Assistant Excise officer;
(v) Other Excise Officers.]
(1-B) The 1[State Government] may prescribe duties and powers to be performed and exercised by each officer or class of officers appointed under Sub-sections (1) and (1-A).
(2) The 1[State Government] may delegate to the Excise Commissioner such powers of the [State Government] conferred by this Act, as it may specify, except the power to make rules thereunder.
(3) The 1[State Government] may also authorise the Excise Commissioner to delegate to any of his subordinate officers such of his powers under this Act as may be specified.
(2. Substituted vide Rajasthan Act No. 08 of 1951 3. Substituted vide Rajasthan Act No. 15 of 2011 4. Inserted vide Rajasthan Act No. 28 of 1952 )
(1) An appeal shall lie-
(a) to the Excise Commissioner from any order passed by an Excise Officer under this Act, and
5[ (b) 6[to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tex Act, 2003(Act No. 4 of 2003),] from any order passed by the Excise Commissioner under this Act otherwise than on appeal:
7[Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of 75% of the amount of the demand created by the order appealed against.]
(2) Any appeal under Sub-section (1) may be preferred at any time within sixty days from the date of the order complained of.
(3) The decision of the Excise commissioner or the Division Bench of the 5[Rajasthan Tax Board] as the case may be, on such appeal shall, subject to the result of revision, if any, under Sub-section (4), be final.
(4) 5[The Division Bench] of 8[the Rajasthan Tax Board] may revenue may revise any order passed on appeal by the Excise Commissioner.
(5) Any revision under Sub-section (4) may be preferred at any time within thirty days from the date of the order complained of.
(5. Substituted vide Rajasthan Finance Ac 2001 (No. 5 of 2001) 6. Substituted vide Rajasthan Act No. 06 of 2007 7. Added vide Rajasthan Act No. 14 of 1989 8. Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No. 2(27) Vidhi/2/2006, dt, 6.6.2007)
1[9-B. Bar of jurisdiction of Civil Courts.-
No civil Court shall have jurisdiction to entertain any suit or proceeding to set-aside or modify:
(a) any original order passed by an officer competent to do so under the provision of the Act, or
(b) any order passed under, or referred to in Section 9-A.]
(. Substituted vide Rajasthan Finance Act. No. 08 of 1998)
(1) The 2[State Government] may- (a) empower any officer to perform the acts and duties mentioned in Chapter VIII, and (b) order that all or any of the powers and duties assigned to an officer of the Excise partment under this Act shall, subject to the provisions thereof, be exercised and performed by any officer other than an officer of the Excise Department or by any other person.
(Substituted vide Rajasthan Act. No. 38 of 1957 )
3[10-A. Establishment of check-post and inspection of goods while in movement –
(1) The excise commissioner may, with a view to prevent or check evasion of excise duty, by notification in the 1[Official Gazette], direct the setting up of check-posts at such places and for such period as may be specified in the notification,. Every officer or official, who exercises his powers and discharges his duties at such check-posts by way of inspection of documents produced and goods being moved, shall be its Incharge.
(2) Notwithstanding anything contained in sub-section (1), The Excise Commissioner may , by notification in the 1[Official Gazette], declare any existing check-post established by any other department of the 1[State Government] to be the check-post for the purposes of this section and may appoint any officer or official to act as the Incharge of the check post for the purpose of this section.
(3) The driver or person Incharge of vehicle or carrier carrying axcisable articles shall-
(a) carry with him the permit, pass, bill and bilty:
(b) stop the vehicle or carrier at such check-post
(c) Produce all documents for inspection of the Incharge of the check-post; and
(d) allow documents for inspection of goods/excisable articles.
Explanation-
for the purpose of this section “vehicle or carrier” shall include any means of transportation including an animal to carry goods from one point to another.
(Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No. 2(27) Vidhi/2/2006, dt, 6.6.2007)